Capital gains taxation may be imposed by each Contracting State under domestic law, subject to air and shipping exceptions. Capital gains may be taxed by each Contracting State in accordance with its domestic law, preserving national taxing authority for such gains and not ... Summary
Capital gains taxation may be imposed by each Contracting State under domestic law, subject to air and shipping exceptions.
Capital gains may be taxed by each Contracting State in accordance with its domestic law, preserving national taxing authority for such gains and not creating a treaty allocation, except insofar as Articles 8 (air transport) and 9 (shipping) provide specific alternative rules.
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