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of <h1>Cross-Border Property Gains: Taxation Rules for Immovable, Movable, and International Transport Assets Explained</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 business or fixed base in the other State may also be taxed there. Gains from ships, aircraft, or related movable property 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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