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<h1>Double Tax Avoidance Agreement: Article 13 Allows States to Tax Capital Gains per Domestic Laws, Except for Shipping and Air Transport.</h1> Article 13 of the Double Tax Avoidance Agreement (DTAA) between the USA and another contracting state allows each state to tax capital gains according to its domestic laws, except as specified in Article 8 regarding shipping and air transport. This provision is part of international conventions aimed at preventing double taxation and is governed by statutes, laws, and regulations related to taxation.