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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Article 13 of DTAA: Taxation Rules for Capital Gains on Immovable and Movable Property, Ships, Aircraft, and Residency Change</h1> Article 13 of the Double Taxation Avoidance Agreement (DTAA) between Sweden and another Contracting State addresses the taxation of capital gains. Gains from the sale of immovable property in one Contracting State by a resident of the other may be taxed in the state where the property is located. Movable property linked to a permanent establishment or fixed base may also be taxed in the other state. Gains from ships or aircraft in international traffic are taxable only in the resident state. Gains from shares in companies with primarily immovable property can be taxed in that state. Other gains are taxable in the resident state unless not subject to tax, in which case they may be taxed in the other state. Gains by individuals who change residency may be taxed in the original state if sold within four years.
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