Capital gains taxation: immovable property and PE-linked disposals may be taxed in the source state. Capital gains from disposal of property are allocated by reference to property type and connection: disposals of immovable property situated in the other State and of movable property forming part of a permanent establishment or fixed base may be taxed in that other State; disposals of ships or aircraft in international traffic are taxable only in the alienator's State of residence; share disposals tied to immovable property may be taxed in the State where the property is situated, while other share disposals may be taxed in the company's State of residence; residual gains are taxable only in the alienator's State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capital gains taxation: immovable property and PE-linked disposals may be taxed in the source state.
Capital gains from disposal of property are allocated by reference to property type and connection: disposals of immovable property situated in the other State and of movable property forming part of a permanent establishment or fixed base may be taxed in that other State; disposals of ships or aircraft in international traffic are taxable only in the alienator's State of residence; share disposals tied to immovable property may be taxed in the State where the property is situated, while other share disposals may be taxed in the company's State of residence; residual gains are taxable only in the alienator's State of residence.
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