Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Gains from Property Sales Taxed in Location State; International Traffic Gains Taxed in Resident State</h1> Gains from the sale of immovable property by a resident of one Contracting State, located in the other Contracting State, may be taxed in the latter. Gains from movable property related to a permanent establishment or fixed base in the other Contracting State may also be taxed there. Gains from ships or aircraft in international traffic are taxable only in the alienator's resident state. Gains from shares in a company with property primarily consisting of immovable property in a Contracting State may be taxed there. Other share gains are taxed in the company's resident state. All other property gains are taxed in the alienator's resident state.
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