https://www.taxtmi.com/acts?id=5068 Allocation of capital gains taxation differentiates asset categories: immovable property situated in a State may be taxed there; gains from business property of a permanent establishment or movable property tied to a fixed base may be taxed in the State of the establishment or fixed base; aircraft operated in international traffic and related movable property are taxable only in the enterprise's State of residence; disposals of shares deriving principally from immovable property may be taxed in the State where the immovable property is situated; other gains are taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 16:55:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5068 Allocation of capital gains taxation differentiates asset categories: immovable property situated in a State may be taxed there; gains from business property of a permanent establishment or movable property tied to a fixed base may be taxed in the State of the establishment or fixed base; aircraft operated in international traffic and related movable property are taxable only in the enterprise's State of residence; disposals of shares deriving principally from immovable property may be taxed in the State where the immovable property is situated; other 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=5068