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An Entity of Type : prov:Entity, within Data Space : webisadb.webdatacommons.org associated with source dataset(s)

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  • Like the "situs" treaties, but on a more restricted basis, a state party that is not the fiscal domicile is permitted to tax certain forms of property located in that country, and the domiciliary country is required to give a credit for the tax paid to the situs country.
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