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of <h1>Taxation of Property Gains: Location-Based Rules for Immovable, Movable, and Company Shares Explained.</h1> Income from gains on alienation of immovable property may be taxed in the state where the property is located. Gains from shares in companies primarily holding immovable property are taxed where the company's assets are situated. Gains from movable property linked to a permanent establishment or fixed base may be taxed in the state where the establishment or base is located. Gains from ships or aircraft in international traffic are taxed in the alienator's resident state. Gains from other shares can be taxed in the company's resident state, while gains from other property are taxed in the alienator's resident state.
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