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CAPITAL

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..... ate and situated in the other Contracting State, may be taxed in that other State. 2. Capital represented by movable property forming part of the business property of a permanent establishment whi .....

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..... a Contracting State, and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that Contracting State. 4. All other elements of capital of a resident .....

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