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>Gains from Sale of Immovable Property Taxable in State of Location; Other Property Gains Taxable in Residence State.</h1> Gains from the sale of immovable property by a resident of one Contracting State, located in the other Contracting State, may be taxed in the latter. Gains from movable property related to a permanent establishment or fixed base in the other Contracting State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the alienator's residence state. Gains from shares primarily consisting of immovable property in a Contracting State may be taxed in that state, while other share gains in a resident company may be taxed in that state. Other property gains are taxable only in the alienator's residence state.
TaxTMI 
TaxTMI 
