Capital gains taxation: location-based rules determine which State may tax different categories of disposals under the treaty. Article 13 allocates taxing rights: immovable property gains are taxable in the State where the property is situated; gains from shares principally deriving value from immovable property are taxable in that State; gains from alienation of movable property linked to a permanent establishment or fixed base may be taxed in the State of that establishment or base; gains from ships or aircraft in international traffic are taxable only in the enterprise's State of residence; other 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 taxation: location-based rules determine which State may tax different categories of disposals under the treaty.
Article 13 allocates taxing rights: immovable property gains are taxable in the State where the property is situated; gains from shares principally deriving value from immovable property are taxable in that State; gains from alienation of movable property linked to a permanent establishment or fixed base may be taxed in the State of that establishment or base; gains from ships or aircraft in international traffic are taxable only in the enterprise's State of residence; other gains are taxable only in the alienator's State of residence.
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