https://www.taxtmi.com/acts?id=5485 Article 14 permits taxation by the State where immovable property is situated of gains from its alienation, allows the State where a permanent establishment or fixed base is located to tax gains from disposal of movable property forming part of that business or fixed base (including disposal of the permanent establishment or fixed base), confines taxation of gains from ships or aircraft in international traffic to the alienator's State of residence, permits source-State taxation of gains on shares principally consisting of immovable property, and reserves all other gains to the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 18 Nov 2024 12:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5485 Article 14 permits taxation by the State where immovable property is situated of gains from its alienation, allows the State where a permanent establishment or fixed base is located to tax gains from disposal of movable property forming part of that business or fixed base (including disposal of the permanent establishment or fixed base), confines taxation of gains from ships or aircraft in international traffic to the alienator's State of residence, permits source-State taxation of gains on shares principally consisting of immovable property, and reserves all other gains to the alienator's State of residence. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5485