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of <h1>Article 13 of DTAA: Taxation Rules for Capital Gains on Property, Shares, and International Traffic</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between Cyprus and another Contracting State addresses the taxation of capital gains. Gains from immovable property in one state may be taxed in that state. Movable property gains linked to business operations in the other state can also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the resident's state. Gains from shares primarily consisting of immovable property in a state are taxable in that state, while other share gains are taxable in the company's resident state. Gains from other property are taxable only in the alienator's resident state.
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