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of <h1>Taxation Rules on Property Gains in Contracting States: Immovable, Movable, and International Transport Assets 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 business's permanent establishment or fixed base in the other Contracting State can be taxed there. Gains from ships or aircraft in international traffic are taxable only in the resident's Contracting State. Gains from shares in a company resident in a Contracting State may be taxed there. Other property gains are taxable only in the alienator's resident Contracting State.
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