Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Slovenia's DTAA Article 13: Capital Gains Tax Rules for Property, Shares, and International Traffic Explained.</h1> Article 13 of the Double Taxation Avoidance Agreement (DTAA) between Slovenia and another Contracting State addresses the taxation of capital gains. Gains from immovable property in the other state can be taxed there. Movable property gains related to a permanent establishment or fixed base in the other state may also be taxed there. Gains from international traffic ships or aircraft are taxable only in the alienator's resident state. Gains from shares deriving over 50% of their value from immovable property in the other state may be taxed there. Other share gains and property gains are taxable in the alienator's resident state.