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of <h1>Article 13 of DTAA: Taxation of Capital Gains on Immovable Property, Shares, and International Ships or Aircraft Explained</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between Namibia and another Contracting State outlines the taxation of capital gains. Gains from the alienation of immovable property or shares in a company with assets primarily consisting of such property may be taxed in the state where the property is located. Gains from movable property related to a permanent establishment or fixed base are also taxable in the state where they are situated. Gains from ships or aircraft in international traffic are taxable only in the state of effective management. Other property gains are taxable in the state of the alienator's residence.
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