Capital gains sourcing: alienation of immovable property and permanent establishment assets taxable in the State where they are situated. Article 13 assigns taxing rights over capital gains by property class: gains from immovable property situated in the other Contracting State are taxable in that State; gains from movable property forming part of a permanent establishment or a fixed base available for independent personal services, including alienation of that permanent establishment or fixed base, are taxable in the State where the establishment or base is located; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares principally backed by immovable property may be taxed in the State where the immovable property is situated; other shares or other property gains are generally taxable only in the alienator's State of residence.
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.
Capital gains sourcing: alienation of immovable property and permanent establishment assets taxable in the State where they are situated.
Article 13 assigns taxing rights over capital gains by property class: gains from immovable property situated in the other Contracting State are taxable in that State; gains from movable property forming part of a permanent establishment or a fixed base available for independent personal services, including alienation of that permanent establishment or fixed base, are taxable in the State where the establishment or base is located; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares principally backed by immovable property may be taxed in the State where the immovable property is situated; other shares or other property gains are generally taxable only in the alienator's State of residence.
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