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of <h1>Article 14 of DTAA: Taxation Rules for Capital Gains on Property, Shares, and International Transport Explained</h1> Article 14 of the Double Tax Avoidance Agreement (DTAA) between two Contracting States addresses the taxation of capital gains. Gains from the alienation of immovable property located in one Contracting State may be taxed there. Movable property gains related to a permanent establishment in the other State can also be taxed there. Gains from international traffic ships or aircraft are taxable only in the alienator's resident State. Gains from shares linked to immovable property in a Contracting State may be taxed in that State, while other share gains are taxed in the company's resident State. All other property gains are taxed in the alienator's resident State.
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