https://www.taxtmi.com/acts?id=5696 Article 13 allocates taxation of capital gains: immovable property situated in the other Contracting State may be taxed by that State; gains from movable property forming part of a permanent establishment or fixed base in the other State, including on alienation of that establishment or base, may be taxed by that State; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains on shares of companies principally owning immovable property may be taxed in the State where that immovable property is situated; gains on other shares of a resident company may be taxed in the company's State of residence; other gains are taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 29 Aug 2024 17:21:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5696 Article 13 allocates taxation of capital gains: immovable property situated in the other Contracting State may be taxed by that State; gains from movable property forming part of a permanent establishment or fixed base in the other State, including on alienation of that establishment or base, may be taxed by that State; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains on shares of companies principally owning immovable property may be taxed in the State where that immovable property is situated; gains on other shares of a resident company may be taxed in the company's State of residence; 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=5696