https://www.taxtmi.com/acts?id=4942 Allocation of taxation rights over cross-border capital gains distinguishes types of property: immovable property is taxable in the State where situated; gains from property forming part of a permanent establishment or fixed base may be taxed in the State where that permanent establishment or fixed base is located (including alienation of the permanent establishment or fixed base); absent that rule, gains from alienation of shares of a company resident in the other State may be taxed in that other State; ships and aircraft in international traffic and related property are taxable only in the resident State; other gains are taxable only in the State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 11:04:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4942 Allocation of taxation rights over cross-border capital gains distinguishes types of property: immovable property is taxable in the State where situated; gains from property forming part of a permanent establishment or fixed base may be taxed in the State where that permanent establishment or fixed base is located (including alienation of the permanent establishment or fixed base); absent that rule, gains from alienation of shares of a company resident in the other State may be taxed in that other State; ships and aircraft in international traffic and related property are taxable only in the resident State; other gains are taxable only in the State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4942