https://www.taxtmi.com/acts?id=4684 The DTAA allocates capital gains taxation by permitting the source State to tax gains from immovable property located there and gains from movable property forming part of a permanent establishment or fixed base situated there, including disposals of that establishment or base. Gains from ships and aircraft in international traffic and related movables are taxable only in the alienator's State of residence. Share disposals are treated differently where a company's assets are principally immovable, allowing source-state taxation, while other property gains fall exclusively to the State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 17:02:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4684 The DTAA allocates capital gains taxation by permitting the source State to tax gains from immovable property located there and gains from movable property forming part of a permanent establishment or fixed base situated there, including disposals of that establishment or base. Gains from ships and aircraft in international traffic and related movables are taxable only in the alienator's State of residence. Share disposals are treated differently where a company's assets are principally immovable, allowing source-state taxation, while other property gains fall exclusively to the State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4684