Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Tax on Property Sale Gains Varies by Location; Ships and Aircraft Gains Taxed by Management State</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 the state where the property is located. Movable property gains linked to a permanent establishment or fixed base in the other state can also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the state where the enterprise's management is based. Gains from shares in a resident company may be taxed in that company's state. Other property gains are taxable only in the alienator's resident state.
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