https://www.taxtmi.com/acts?id=5817 Article 13 allocates taxing rights: gains from immovable property situated in the other Contracting State and gains from movable property forming part of a permanent establishment or fixed base in the other State may be taxed in that other State. Gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence. Gains from shares principally deriving value from immovable property situated in a State may be taxed in that State; other share gains of a resident company may be taxed in that State. All other gains are taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 30 Aug 2024 17:07:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5817 Article 13 allocates taxing rights: gains from immovable property situated in the other Contracting State and gains from movable property forming part of a permanent establishment or fixed base in the other State may be taxed in that other State. Gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence. Gains from shares principally deriving value from immovable property situated in a State may be taxed in that State; other share gains of a resident company may be taxed in that State. All 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=5817