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>Gains from immovable property sales can be taxed in the property's location state; exceptions apply for international traffic.</h1> Gains from the sale of immovable property by a resident of one contracting State, situated in the other State, may be taxed in that other State. Movable property gains linked to a permanent establishment or fixed base in the other State are also taxable there. Gains from ships or aircraft in international traffic are taxable only in the resident State. Gains from shares or interests deriving over 50% of their value from immovable property in the other State may be taxed there. Other share gains may also be taxed in the other State, while gains from other properties are taxable only in the resident State.
TaxTMI 
TaxTMI 
