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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Double Tax Agreement: Article 13 outlines taxation rules for capital gains on property, ships, and shares between two countries.</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of capital gains. Gains from the sale of immovable property situated in one State by a resident of the other State may be taxed in the State where the property is located. Gains from movable property linked to a permanent establishment or fixed base in the other State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the State of the enterprise's residence. Gains from shares in a company primarily owning immovable property in a State may be taxed in that State. Other property gains are taxable only in the alienator's resident State.
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