Capital gains taxation: contracting states may tax gains under domestic law, subject to the shipping and air transport exception. Each Contracting State may tax capital gains in accordance with its domestic law, except insofar as those gains fall within the convention's shipping and ... Summary
Capital gains taxation: contracting states may tax gains under domestic law, subject to the shipping and air transport exception.
Each Contracting State may tax capital gains in accordance with its domestic law, except insofar as those gains fall within the convention's shipping and air transport provision which excludes such gains from the general domestic taxation rule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.