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of <h1>Tax Rules for Property, Shares, and Movable Assets: Key Guidelines on Cross-Border Gains and Taxation Timelines</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 shares deriving over 50% of their value from immovable property in the other State are taxable there if sold within 365 days. Movable property linked 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 operating State. Other share gains are taxed in the company's resident State, while other property gains are taxed in the alienator's resident State.
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