Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Gains from Selling Property or Shares in Another State May Be Taxed There, Except for International Traffic Operations</h1> Gains derived by a resident of one Contracting State from the sale of immovable property in the other Contracting State may be taxed in that other State. Gains from the sale of movable business property or a fixed base in the other State can also be taxed there. Gains from ships or aircraft operated in international traffic are taxable only in the alienator's resident State. Gains from shares in companies primarily owning immovable property in a Contracting State may be taxed in that State, while other share gains may be taxed in the company's resident State. Other property gains are taxable only in the alienator's resident State.
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