Capital gains taxation: allocation of taxing rights between Contracting States based on property type and residence. Capital gains are allocated by reference to property type and residence: immovable property is taxable where situated; gains tied to a permanent establishment or fixed base may be taxed where that business presence exists; disposals of ships or aircraft in international traffic are taxable only in the alienator's residence; shares deriving principally from immovable property may be taxed where the property is situated; substantial-share disposals may be taxed in the company's State; other gains remain 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: allocation of taxing rights between Contracting States based on property type and residence.
Capital gains are allocated by reference to property type and residence: immovable property is taxable where situated; gains tied to a permanent establishment or fixed base may be taxed where that business presence exists; disposals of ships or aircraft in international traffic are taxable only in the alienator's residence; shares deriving principally from immovable property may be taxed where the property is situated; substantial-share disposals may be taxed in the company's State; other gains remain taxable only in the alienator's State of residence.
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