TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Gains from immovable property sales taxed in property's location; movable property gains taxed at permanent establishment.</h1> Gains from the sale of immovable property by a resident of one Contracting State, located in the other State, may be taxed in the latter. 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 alienator's resident State. Gains from shares primarily involving immovable property in a State can be taxed there, while other share gains are taxed in the company's resident State. Gains from other property are taxed in the alienator's resident State.
TaxTMI 
TaxTMI 
