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of <h1>International Capital Gains Taxation: Complex Rules Determine Taxation Rights Based on Property Location, Ownership, and Value Derivation</h1> The statutory provisions outline taxation rules for capital gains in international contexts. The text covers gains from immovable and movable property, permanent establishments, shares, and resource rights. Key principles include taxation rights based on property location, ownership percentage, and value derivation. The provisions allow taxation in the state where property is situated or where the asset's value is primarily generated, with specific conditions for shares, international transportation assets, and other property types.
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