Capital. 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting Party and situated in the other Contracting Party, may be taxed in that other Party.
Appears in 13 contracts
Capital. 1. Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting Party and situated in the other Contracting Party, may shall be taxed taxable only in that other Party.
Appears in 4 contracts
Samples: Agreement of 12th, Agreement, www.llv.li