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<h1>Gains from selling immovable property in another state may be taxed there; other gains taxed in resident state.</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. Gains from movable business property or a fixed base in the other State are also taxable there. Gains from ships or aircraft in international traffic are taxed only in the alienator's resident State. Gains from shares in companies primarily owning immovable property in a State may be taxed there, while other share gains are taxed in the company's resident State. Gains from other property are taxable only in the alienator's resident State.