https://www.taxtmi.com/acts?id=4357 Gains from alienation of immovable property situated in a Contracting State and gains from property forming part of a permanent establishment or fixed base in that State may be taxed in the State where the property, permanent establishment or fixed base is located. Ships and aircraft operated in international traffic are taxable only in the alienator's State of residence. Share transfers tied principally to immovable property may be taxed in the State where the immovable property is situated; other share gains and residual capital gains are taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 14 Sep 2024 10:05:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4357 Gains from alienation of immovable property situated in a Contracting State and gains from property forming part of a permanent establishment or fixed base in that State may be taxed in the State where the property, permanent establishment or fixed base is located. Ships and aircraft operated in international traffic are taxable only in the alienator's State of residence. Share transfers tied principally to immovable property may be taxed in the State where the immovable property is situated; other share gains and residual capital gains are taxable only in the alienator's State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4357