Artikel 21 Verdrag tussen het Koninkrijk der Nederlanden, ten behoeve van Curaçao, en de Republiek Suriname tot het vermijden van dubbele belasting met betrekking tot belastingen naar het inkomen en naar het vermogen en het voorkomen van het ontduiken en ontwijken van belasting

Article 21 Capital 1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State 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 which an enterprise of a Contracting State has in the other Contracting State may be taxed in that other State. 3 Capital of an enterprise of a Contracting State that operates ships or aircraft in international traffic consisting of such ships or aircraft, and of movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.