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of <h1>Article 13: Taxing Capital Gains from Immovable and Movable Property Under OECD and UN Model Tax Conventions</h1> Article 13 of the OECD and UN Model Tax Conventions addresses the taxation of capital gains. It allows a Contracting State to tax gains from the transfer of immovable property situated within its jurisdiction and movable property related to a permanent establishment in its territory. Gains from the alienation of ships or aircraft used in international traffic are taxable only in the enterprise's residence state. For shares or interests deriving significant value from immovable property, taxation may occur in the property's location state. Gains from other property types are typically taxed in the alienator's residence state. The UN Model includes additional provisions for certain movable property and shares.
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