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of <h1>Taxation Rules for Gains from Property Sales: Immovable, Movable, and Shares Explained in Different Scenarios</h1> Gains from the sale of immovable property by a resident of one Contracting State, situated in the other, may be taxed in the latter. Gains from movable property related to a business's permanent establishment or fixed base in the other State may also be taxed there. Gains from ships or aircraft used in international traffic are taxed only in the alienator's resident State. Gains from shares of a company primarily owning immovable property in a State may be taxed there, while other share gains are taxed in the company's resident State. Gains from other property are taxed only in the alienator's resident State.
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