Capital

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..... ticle 6 may be taxed in the Contracting State in which such property is situated. 2. Capital represented by movable property forming part of the business property of a permanent establishment of an en .....

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..... se is situated. 4. All other elements of capital of a resident of a Contracting State shall be taxable only in that State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, .....

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