Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxation Rules on Property Gains Across Contracting States: Immovable, Movable, and Shares Explained</h1> Gains from the sale of immovable property by a resident of one Contracting State, when the property is situated in the other Contracting State, may be taxed in the state where the property is located. 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 in the state of the alienator's residence. Gains from shares primarily consisting of immovable property in a Contracting State are taxable in that state, while other shares with at least a 10% participation may also be taxed there. All other property gains are taxable in the alienator's resident state.
TaxTMI 
TaxTMI 
