https://www.taxtmi.com/acts?id=6147 Immovable property located in the other Contracting State may be taxed at source. Movable property forming part of a permanent establishment, or movable property connected with a fixed base for independent services, and disposals of such establishments or bases may be taxed in the State where they are situated. Ships and aircraft in international traffic and related movable property are taxable only in the enterprise's State of residence. Shares principally deriving value from immovable property may be taxed in the State where that property is located; other shares may be taxed in the company's State of residence. All other capital gains are taxable only in the alienator's State of residence. en-us Sat, 19 Jan 2008 22:45:54 +0530 Thu, 21 Nov 2024 16:54:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6147 Immovable property located in the other Contracting State may be taxed at source. Movable property forming part of a permanent establishment, or movable property connected with a fixed base for independent services, and disposals of such establishments or bases may be taxed in the State where they are situated. Ships and aircraft in international traffic and related movable property are taxable only in the enterprise's State of residence. Shares principally deriving value from immovable property may be taxed in the State where that property is located; other shares may be taxed in the company's State of residence. All other capital 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=6147