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of <h1>Taxation Rules for Gains from Property Sales Between Contracting States Explained: Key Sections and Provisions</h1> Gains from the sale of immovable property by a resident of one Contracting State, 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 primarily comprising immovable property in a Contracting State may be taxed there, while other shares with at least 10% participation may also be taxed in the resident State. Other property gains are taxable only in the alienator's resident State.
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