https://www.taxtmi.com/acts?id=16783 Gains from alienation of immovable property located in a Contracting State may be taxed in that State. Gains from alienation of movable property forming part of a permanent establishment or pertaining to a fixed base in the other State may be taxed in that other State, including disposal of the permanent establishment or fixed base. Gains from alienation of ships, aircraft in international traffic are taxable only in the enterprise's State; gains from alienation of company shares are taxable in the company's State of residence. Other gains are taxable only in the alienator's State of residence. en-us Tue, 31 Jul 2012 12:31:51 +0530 Tue, 26 Nov 2024 10:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16783 Gains from alienation of immovable property located in a Contracting State may be taxed in that State. Gains from alienation of movable property forming part of a permanent establishment or pertaining to a fixed base in the other State may be taxed in that other State, including disposal of the permanent establishment or fixed base. Gains from alienation of ships, aircraft in international traffic are taxable only in the enterprise's State; gains from alienation of company shares are taxable in the company's State of residence. Other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Tue, 31 Jul 2012 12:31:51 +0530 https://www.taxtmi.com/acts?id=16783