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of <h1>Cross-Border Taxation: How Gains from Property Sales and Shares Are Taxed Under International Agreements</h1> Gains derived by a resident of one Contracting State from the sale of immovable property in the other Contracting State may be taxed in that other State. Gains from movable property related to a business or fixed base in the other State can also be taxed there. Gains from ships or aircraft in international traffic are taxed only in the resident's State. Gains from shares primarily consisting of immovable property in a State may be taxed in that State. Other share gains may be taxed in the other State if the alienator held at least 5% of the capital. All other property gains are taxed in the resident's State.
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