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of <h1>Article 13 of DTAA: Taxation Rules for Capital Gains on Property, Shares, Ships, and Aircraft Explained</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between Mauritius and another Contracting State addresses the taxation of capital gains. Gains from immovable property are taxable in the state where the property is located. Gains from movable property related to a business's permanent establishment or fixed base in another state may be taxed in that state. Gains from ships and aircraft in international traffic are taxed where the enterprise's effective management is situated. Gains from shares acquired after April 1, 2017, are taxable in the company's resident state, with specific tax rate provisions for gains during a transitional period. Other property gains are taxed in the alienator's resident state. 'Alienation' includes sale, exchange, transfer, or compulsory acquisition.
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