Capital gains allocation: treaty rules assign taxing rights for disposals of immovable property, business property and shares. Article 13 allocates taxing rights over capital gains: immovable property situated in a State may be taxed there; gains from movable property of a permanent establishment or fixed base may be taxed in the State where that establishment or base is located; gains from ships or aircraft operated in international traffic are taxable only in the enterprise's State of residence; disposals of shares deriving principally from immovable property may be taxed in the State where that property is situated, while other share disposals may be taxed in the company's residence State; all other gains are taxable only in the alienator's 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 allocation: treaty rules assign taxing rights for disposals of immovable property, business property and shares.
Article 13 allocates taxing rights over capital gains: immovable property situated in a State may be taxed there; gains from movable property of a permanent establishment or fixed base may be taxed in the State where that establishment or base is located; gains from ships or aircraft operated in international traffic are taxable only in the enterprise's State of residence; disposals of shares deriving principally from immovable property may be taxed in the State where that property is situated, while other share disposals may be taxed in the company's residence State; all other gains are taxable only in the alienator's residence.
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