Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Gains from immovable property sales are taxable in the property's location state under Double Tax Avoidance Agreement.</h1> Gains from the sale of immovable property by a resident of one Contracting State, located in the other Contracting State, may be taxed in the latter. Gains from movable property related to a business's permanent establishment or a fixed base for independent services in the other Contracting State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the state where the enterprise's effective management is located. Gains from other properties are taxable only in the alienator's resident state. These provisions are part of the Double Tax Avoidance Agreement between the two states.
TaxTMI 
TaxTMI 
