https://www.taxtmi.com/acts?id=15172 taxation allocates taxing rights: gains from immovable property situated in a territory may be taxed there; gains from movable property forming part of a permanent establishment or pertaining to a fixed base used for independent personal services, including disposals of that establishment or base, may be taxed in the territory where they are situated; gains from ships or aircraft in international traffic are taxable only in the alienator's residence territory; shares deriving over fifty percent of their value from immovable property situated in the other territory may be taxed in that other territory; other share disposals may be taxed in the company's residence territory; all other gains are taxable only in the alienator's residence territory. en-us Mon, 12 Sep 2011 18:31:31 +0530 Sat, 31 Aug 2024 13:33:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15172 taxation allocates taxing rights: gains from immovable property situated in a territory may be taxed there; gains from movable property forming part of a permanent establishment or pertaining to a fixed base used for independent personal services, including disposals of that establishment or base, may be taxed in the territory where they are situated; gains from ships or aircraft in international traffic are taxable only in the alienator's residence territory; shares deriving over fifty percent of their value from immovable property situated in the other territory may be taxed in that other territory; other share disposals may be taxed in the company's residence territory; all other gains are taxable only in the alienator's residence territory. Act-Rules DTAA Mon, 12 Sep 2011 18:31:31 +0530 https://www.taxtmi.com/acts?id=15172