https://www.taxtmi.com/acts?id=4971 Capital gains under the Kazakhstan DTAA allocate taxing rights by property type and situs: immovable property situated in a Contracting State is taxable there; gains from movable property constituting part of a permanent establishment or pertaining to a fixed base may be taxed in the State where that permanent establishment or fixed base is located, including gains on their alienation; gains from ships or aircraft in international traffic are taxable only in the resident State; disposals of shares are taxed according to whether the company's assets principally comprise immovable property, with other property taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sat, 07 Dec 2024 12:03:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4971 Capital gains under the Kazakhstan DTAA allocate taxing rights by property type and situs: immovable property situated in a Contracting State is taxable there; gains from movable property constituting part of a permanent establishment or pertaining to a fixed base may be taxed in the State where that permanent establishment or fixed base is located, including gains on their alienation; gains from ships or aircraft in international traffic are taxable only in the resident State; disposals of shares are taxed according to whether the company's assets principally comprise immovable property, with other property 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=4971