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<h1>Article 14 DTAA: UK and Partner State Govern Capital Gains Taxation, Excluding Air Transport and Shipping Gains.</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between the United Kingdom and another Contracting State addresses the taxation of capital gains. It stipulates that, except for gains related to air transport and shipping as outlined in Articles 8 and 9, each Contracting State has the authority to tax capital gains according to its domestic laws. This provision is part of the international conventions aimed at preventing double taxation and facilitating tax compliance between the involved countries.