https://www.taxtmi.com/acts?id=6055 Capital gains from alienation of immovable property located in the other Contracting State may be taxed in that State. Gains from alienation of movable property forming part of a permanent establishment or pertaining to a fixed base in the other State, including disposal of that establishment or base, may be taxed in that State. Gains from ships or aircraft in international traffic are taxable only in the enterprise's State. Share gains tied principally to immovable property may be taxed in the State of that property; other share gains 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 Fri, 06 Sep 2024 15:06:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6055 Capital gains from alienation of immovable property located in the other Contracting State may be taxed in that State. Gains from alienation of movable property forming part of a permanent establishment or pertaining to a fixed base in the other State, including disposal of that establishment or base, may be taxed in that State. Gains from ships or aircraft in international traffic are taxable only in the enterprise's State. Share gains tied principally to immovable property may be taxed in the State of that property; other share gains 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=6055