Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Gains from Property Sales Taxed Based on Location and Type, Including Immovable and Movable Property, Shares, Ships, and Aircraft.</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. Movable property gains related 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 taxed in the State where the enterprise's registered office is located. Gains from shares primarily consisting of immovable property in a Contracting State may be taxed in that State. Other share gains may be taxed in the company's resident State. Gains from other property are taxed in the alienator's resident State unless sold within a year in the other State.
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