Capital gains taxation permitted by each contracting state under domestic law, except for air and shipping exceptions. Capital gains are subject to taxation by each Contracting State in accordance with its domestic law; the Convention preserves each State's right to tax ... Summary
Capital gains taxation permitted by each contracting state under domestic law, except for air and shipping exceptions.
Capital gains are subject to taxation by each Contracting State in accordance with its domestic law; the Convention preserves each State's right to tax capital gains, with specific exceptions provided for air transport and shipping governed by separate Articles.
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