https://www.taxtmi.com/acts?id=14925 Allocation of taxing rights under the DTAA: gains from alienation of immovable property and of shares in companies whose assets consist mainly of such property may be taxed in the State where the property is situated; gains from disposals of business property of a permanent establishment or of a fixed base used for independent personal services may be taxed in the State where that permanent establishment or fixed base is located; gains from ships, aircraft, containers, and other property are allocated to the enterprise's State of residence or to the alienator's State of residence as specified. en-us Tue, 30 Aug 2011 11:40:32 +0530 Tue, 19 Nov 2024 12:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=14925 Allocation of taxing rights under the DTAA: gains from alienation of immovable property and of shares in companies whose assets consist mainly of such property may be taxed in the State where the property is situated; gains from disposals of business property of a permanent establishment or of a fixed base used for independent personal services may be taxed in the State where that permanent establishment or fixed base is located; gains from ships, aircraft, containers, and other property are allocated to the enterprise's State of residence or to the alienator's State of residence as specified. Act-Rules DTAA Tue, 30 Aug 2011 11:40:32 +0530 https://www.taxtmi.com/acts?id=14925