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of <h1>Article 14 of DTAA: Taxation Rules for Capital Gains on Property, Shares, and International Traffic Explained</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between Serbia and another Contracting State addresses the taxation of capital gains. Gains from the sale of immovable property in one state by a resident of the other may be taxed in the state where the property is situated. Gains from movable property related to a permanent establishment or fixed base in the other state may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the resident state. Gains from shares primarily involving immovable property are taxable in the property's state, while other shares are taxed in the resident state. Gains from other property types are taxed in the alienator's resident state.
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