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of <h1>Tax on Property Sale Gains Depends on Location and Type; Ships and Aircraft Gains Taxed in Resident State Only.</h1> Gains from the sale of immovable property by a resident of one Contracting State, when situated in the other Contracting State, may be taxed in the latter. Gains from movable property linked to a business or fixed base in the other Contracting State can also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the alienator's resident state. Gains from shares in a company resident in a Contracting State may be taxed in that state. Other property gains are taxable only in the alienator's resident state.
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