https://www.taxtmi.com/acts?id=6118 Gains from sale, exchange or transfer of capital assets are taxable only in the Contracting State where the property is situated, subject to the exception that gains from ships or aircraft are taxable only in the State of registration; shares are deemed situated in the State where the company is incorporated. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6118 Gains from sale, exchange or transfer of capital assets are taxable only in the Contracting State where the property is situated, subject to the exception that gains from ships or aircraft are taxable only in the State of registration; shares are deemed situated in the State where the company is incorporated. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6118