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          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.

          <h1>Capital gains DTAA: alienation of ships or aircraft in international traffic taxable only in that State; others taxable in both.</h1> Article 13 establishes that gains from the alienation of ships or aircraft operated in international traffic, and movable property pertaining to their operation, are taxable only in that State; gains from alienation of any other property may be taxed in both Contracting States.

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