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of <h1>Gains from Sale of Property Across Borders: Taxation Rules for Immovable and Movable Property Explained</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. Movable property gains related to a business's permanent establishment or fixed base in another Contracting State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the resident's State. Gains from shares primarily comprising immovable property in a Contracting State may be taxed there. Gains from shares representing at least 10% of a company's capital stock may be taxed in the company's resident State. Other property gains are taxable only in the alienator's resident State.
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