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of <h1>Gains from Selling Property in Another State May Be Taxed There; Ships and Aircraft Managed Elsewhere Are Exempt.</h1> Gains from the sale of immovable property by a resident of one Contracting State, located in the other Contracting State, may be taxed in the latter. Gains from movable property linked to a permanent establishment or fixed base in the other State may also be taxed there. Gains from international ships or aircraft operations are taxable only in the State of effective management. Gains from shares of 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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