Capital gains allocation: taxing rights follow property location, permanent establishment, company residence, or alienator residence. Article 13 assigns taxing rights for capital gains: immovable property gains taxable where located; gains from movable property of a permanent establishment or fixed base taxable where that establishment or base is situated; enterprise gains from ships or aircraft in international traffic taxable only in the enterprise's residence State; gains from shares tied principally to immovable property taxable in the State of that property while other share gains are taxable in the company's residence; remaining property gains taxable only in the alienator's residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capital gains allocation: taxing rights follow property location, permanent establishment, company residence, or alienator residence.
Article 13 assigns taxing rights for capital gains: immovable property gains taxable where located; gains from movable property of a permanent establishment or fixed base taxable where that establishment or base is situated; enterprise gains from ships or aircraft in international traffic taxable only in the enterprise's residence State; gains from shares tied principally to immovable property taxable in the State of that property while other share gains are taxable in the company's residence; remaining property gains taxable only in the alienator's residence.
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