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of <h1>Taxation Rules for Gains on Immovable and Movable Property Sales Under Specific Contracting States' Agreements</h1> Gains from the sale of immovable property by a resident of one contracting state, situated in the other state, can be taxed in the latter. Movable property gains related to a permanent establishment or fixed base in the other state are also taxable there. Gains from ships or aircraft in international traffic are taxable only in the alienator's resident state. Shares acquired before April 1, 2017, are taxable in the alienator's resident state, while those acquired after may be taxed in the company's resident state, with specific provisions for shares disposed of between April 1, 2017, and March 31, 2019. Other property gains are taxable in the alienator's resident state.
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