https://www.taxtmi.com/acts?id=4852 Capital gains from alienation are apportioned by property type and nexus: immovable property and disposals tied to a permanent establishment or fixed base in the other State may be taxed in that State; ships and aircraft used in international traffic are taxable only in the enterprise's residence State; gains from shares principally representing immovable property may be taxed where the immovable property is situated, whereas other share disposals and other unspecified property gains are taxable in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 04 Dec 2024 17:11:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4852 Capital gains from alienation are apportioned by property type and nexus: immovable property and disposals tied to a permanent establishment or fixed base in the other State may be taxed in that State; ships and aircraft used in international traffic are taxable only in the enterprise's residence State; gains from shares principally representing immovable property may be taxed where the immovable property is situated, whereas other share disposals and other unspecified property gains are taxable in the alienator's State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4852