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of <h1>Double Tax Avoidance Agreement: Taxation rules for property gains in different Contracting States explained.</h1> Gains from the sale of immovable property by a resident of one Contracting State, when situated in the other Contracting State, may be taxed in that other State. Movable property gains related to a permanent establishment or fixed base in the other State may also be taxed there. Gains from ships or aircraft in international traffic are taxed only in the resident State. Gains from shares deriving value principally from immovable property in a Contracting State may be taxed there. Other property gains are taxable only in the resident's State. These provisions are part of the Double Tax Avoidance Agreement.
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