Capital gains sourcing allocates taxing rights by property type, immovable location, permanent establishment, and effective management. Article 13 allocates taxing rights for capital gains by reference to property type and location: immovable property gains may be taxed where situated; gains from movable property of a permanent establishment or fixed base may be taxed where that permanent establishment or fixed base is located; gains from ships or aircraft in international traffic are taxable only in the State of the enterprise's place of effective management; gains on shares largely derived from immovable property may be taxed where that property is situated, other company share gains may be taxed in the company's State of residence, and remaining gains are taxable only in the alienator's State of residence.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Capital gains sourcing allocates taxing rights by property type, immovable location, permanent establishment, and effective management.
Article 13 allocates taxing rights for capital gains by reference to property type and location: immovable property gains may be taxed where situated; gains from movable property of a permanent establishment or fixed base may be taxed where that permanent establishment or fixed base is located; gains from ships or aircraft in international traffic are taxable only in the State of the enterprise's place of effective management; gains on shares largely derived from immovable property may be taxed where that property is situated, other company share gains may be taxed in the company's State of residence, and remaining gains are taxable only in the alienator's State of residence.
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