https://www.taxtmi.com/acts?id=5425 Capital gains are allocated by property type and situs: immovable property situated in the other Contracting State may be taxed in that State; gains from movable property of a permanent establishment or fixed base may be taxed where that permanent establishment or fixed base is situated; disposals of ships or aircraft used in international traffic are taxable only in the alienator's State of residence; gains from disposal of shares whose property is principally immovable may be taxed in the State where the immovable property is situated, while other share disposals may be taxed in the company's State of residence; all other gains are taxable only in the State of residence of the alienator. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 27 Aug 2024 16:49:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5425 Capital gains are allocated by property type and situs: immovable property situated in the other Contracting State may be taxed in that State; gains from movable property of a permanent establishment or fixed base may be taxed where that permanent establishment or fixed base is situated; disposals of ships or aircraft used in international traffic are taxable only in the alienator's State of residence; gains from disposal of shares whose property is principally immovable may be taxed in the State where the immovable property is situated, while other share disposals may be taxed in the company's State of residence; all other gains are taxable only in the State of residence of the alienator. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5425