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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 13 of DTAA: Taxation Rules for Capital Gains from Property, Shares, and International Transport Explained.</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between Norway and another Contracting State addresses the taxation of capital gains. Gains from the sale of immovable property situated in a Contracting State may be taxed in that State. Movable property gains 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 alienator's resident State. Gains from shares in a resident company may be taxed in that company's State. Other property gains are taxable only in the alienator's resident State.
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