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of <h1>Taxation Rules for Cross-Border Property and Share Gains: Article Highlights and Tax Implications</h1> Gains from the sale of immovable property by a resident of one Contracting Party, situated in the other Party, may be taxed in that other Party. Similarly, gains from movable property related to a business's permanent establishment or fixed base for independent services in the other Party are taxable there. Gains from ships or aircraft in international traffic are taxed only in the resident's Party. Gains from shares deriving over 50% of their value from immovable property in the other Party are taxable there, while other share gains are taxed in the resident's Party. Gains not specified are taxed per domestic law. Benefits are denied if the transaction's main purpose is to exploit this Article.
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