https://www.taxtmi.com/acts?id=4568 Capital gains under the Czech Republic DTAA allocate taxing rights by reference to the nature and location of the property: immovable property situated in the source State and gains from movable property of a permanent establishment or fixed base in the source State may be taxed there; enterprise gains from ships or aircraft in international traffic are taxable only in the enterprise's residence State; disposals of shares that principally represent immovable property may be taxed in the State where that property is situated; other capital gains are taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 15 Nov 2024 16:07:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4568 Capital gains under the Czech Republic DTAA allocate taxing rights by reference to the nature and location of the property: immovable property situated in the source State and gains from movable property of a permanent establishment or fixed base in the source State may be taxed there; enterprise gains from ships or aircraft in international traffic are taxable only in the enterprise's residence State; disposals of shares that principally represent immovable property may be taxed in the State where that property is situated; other 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=4568