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of <h1>Taxation on Property Sale Gains: Immovable and Movable Properties, Shares, Ships, and Aircraft Explained</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 movable property related to a permanent establishment or fixed base in the other State may also be taxed there. Gains from ships or aircraft in international traffic are taxed in the alienator's State of residence. Gains from shares in a resident company may be taxed in that State. Other property gains are taxed in the alienator's State. Gains from shares deriving value from immovable property in the other State may be taxed there.
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