Capital

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..... f Article 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 .....

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..... enterprise 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, A .....

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