TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxation of Property Sale Gains: Immovable Gains Taxed in Property Location, Movable Gains Linked to Establishment Taxed Locally</h1> Gains from the sale of immovable property by a resident of one Contracting State, when situated in the other Contracting State, may be taxed in the latter. Gains from movable property linked to a permanent establishment or fixed base in the other State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the alienator's resident State. Gains from shares in companies with property primarily consisting of immovable property in a Contracting State may be taxed in that State. Other gains are taxable only in the alienator's resident State.
TaxTMI 
TaxTMI 
