https://www.taxtmi.com/acts?id=4600 Capital gains from alienation of immovable property may be taxed in the State where the property is situated; gains from movable property forming part of a permanent establishment or tied to a fixed base may be taxed in the State hosting that establishment or base; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; disposals of shares linked to immovable property may be taxed in the State of location, and disposals of other shares may be taxed in the company's State of residence when they meet a substantial shareholding threshold; remaining 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 17:49:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4600 Capital gains from alienation of immovable property may be taxed in the State where the property is situated; gains from movable property forming part of a permanent establishment or tied to a fixed base may be taxed in the State hosting that establishment or base; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; disposals of shares linked to immovable property may be taxed in the State of location, and disposals of other shares may be taxed in the company's State of residence when they meet a substantial shareholding threshold; remaining 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=4600