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of <h1>Gains from immovable property in one State taxable there; other property gains taxed in resident's State.</h1> Gains from the alienation of immovable property by a resident of one Contracting State, situated in the other Contracting State, can be taxed in the latter. 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 taxable only in the resident's State. Gains from shares of a company primarily owning immovable property in a Contracting State can be taxed there, while other share gains are taxed in the resident's State. Gains from other properties are taxable only in the alienator's resident State.
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