Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Gains from immovable property sales taxable in property location state; other gains taxed in resident state.</h1> Gains from the sale of immovable property by a resident of one Contracting State, when situated in the other Contracting State, can be taxed in the latter. Movable property gains linked to a permanent establishment or fixed base in the other State may also be taxed there. Gains from selling shares in a company primarily holding immovable property in a Contracting State can be taxed in that State. Gains from other shares in a resident company may be taxed in that State. All other property gains are taxable only in the alienator's resident State.
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