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<h1>Taxation Rules for Property and Share Gains Between Contracting States: Immovable, Movable, and International Transport Assets.</h1> Gains from the sale of immovable property by a resident of one Contracting State, located in the other Contracting State, may be taxed in the latter. Gains from movable property related to a permanent establishment in the other State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the State of the alienator's residence. Gains from shares in a company primarily owning immovable property in a Contracting State may be taxed there, while other share gains are taxable in the company's resident State. Other property gains are taxable only in the alienator's resident State.