https://www.taxtmi.com/acts?id=16570 Capital gains taxing rights depend on property type and business attachment: immovable property and gains from movable property of a permanent establishment or fixed base may be taxed in the State where those assets or attachments are situated; gains from ships and aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares chiefly representing immovable property may be taxed in the State where the immovable property is located; other shares may be taxed in the company's State of residence; all other gains are taxable only in the alienator's State of residence. en-us Wed, 30 May 2012 15:48:21 +0530 Tue, 19 Nov 2024 18:10:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16570 Capital gains taxing rights depend on property type and business attachment: immovable property and gains from movable property of a permanent establishment or fixed base may be taxed in the State where those assets or attachments are situated; gains from ships and aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares chiefly representing immovable property may be taxed in the State where the immovable property is located; other shares may be taxed in the company's State of residence; all other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Wed, 30 May 2012 15:48:21 +0530 https://www.taxtmi.com/acts?id=16570