Capital gains taxing rights: immovable property and business property may be taxed in the State where they are located. Capital gains from alienation of immovable property may be taxed in the State where the property is situated; gains from movable property forming part of a permanent establishment or tied to a fixed base may be taxed in the State hosting that establishment or base; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; disposals of shares linked to immovable property may be taxed in the State of location, and disposals of other shares may be taxed in the company's State of residence when they meet a substantial shareholding threshold; remaining gains are taxable only in the alienator's State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capital gains taxing rights: immovable property and business property may be taxed in the State where they are located.
Capital gains from alienation of immovable property may be taxed in the State where the property is situated; gains from movable property forming part of a permanent establishment or tied to a fixed base may be taxed in the State hosting that establishment or base; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; disposals of shares linked to immovable property may be taxed in the State of location, and disposals of other shares may be taxed in the company's State of residence when they meet a substantial shareholding threshold; remaining gains are taxable only in the alienator's State of residence.
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