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of <h1>UK-Contracting State DTAA: Capital Gains Taxed Per Domestic Laws, Exceptions for Air Transport & Shipping (Articles 8 & 9).</h1> Under Article 14 of the Double Tax Avoidance Agreement (DTAA) between the United Kingdom and another contracting state, each state is permitted to tax capital gains according to its domestic laws, except where specified otherwise in Article 8 (Air Transport) and Article 9 (Shipping) of the Convention. This provision ensures that both countries retain the right to impose taxes on capital gains within their jurisdictions, subject to the terms outlined in the agreement.
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