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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Capital Gains Taxation in International Agreements: Comprehensive Framework for Asset Transfers and Residency-Based Taxation Rules</h1> The statutory provisions outline taxation rules for capital gains in a Double Tax Avoidance Agreement (DTAA) based on the OECD Model. The provisions specify taxation rights for gains from immovable property, business property, permanent establishments, international transportation assets, and shares. Gains are taxable in the state where the asset is located or where the alienator resides, with specific conditions for shares deriving value from immovable property within a 365-day period preceding alienation.
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