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of <h1>Gains from Sale of Immovable Property or Shares Taxable in Property's State; Movable Property Gains Taxed in Establishment State.</h1> Gains from the sale of immovable property by a resident of one Contracting State, situated in the other State, may be taxed in the latter. Gains from selling shares in a company primarily owning immovable property in a Contracting State may also be taxed there. Gains from selling movable property linked to a permanent establishment or fixed base in the other State may be taxed in that State. Gains from selling ships or aircraft operated in international traffic are taxable only in the resident State. Gains from selling other shares or property are taxable in the resident's State.
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