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of <h1>Taxation Rules for Cross-Border Property and Shares: Where Gains Are Taxed Under International Agreements</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. Gains from selling shares or corporate rights are taxable in the State where the company is registered. Gains from selling movable property related to a permanent establishment or fixed base in the other State may also be taxed there. Gains from the sale of ships or aircraft in international traffic are taxable only in the State where the enterprise's effective management is located.
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