https://www.taxtmi.com/acts?id=16861 The treaty allocates taxing rights over capital gains by asset type and location: immovable property situated in a Contracting State may be taxed in that State; gains from movable property of a permanent establishment or fixed base may be taxed where that establishment or base is located, including on sale of the establishment or base; ships and aircraft in international traffic are taxable only in the alienator's State of residence; shares deriving principally from immovable property may be taxed in the State where the immovable is situated; other shares may be taxed in the company's residence State; all other gains are taxable only in the alienator's State of residence. en-us Fri, 03 Aug 2012 18:38:19 +0530 Mon, 02 Sep 2024 14:23:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16861 The treaty allocates taxing rights over capital gains by asset type and location: immovable property situated in a Contracting State may be taxed in that State; gains from movable property of a permanent establishment or fixed base may be taxed where that establishment or base is located, including on sale of the establishment or base; ships and aircraft in international traffic are taxable only in the alienator's State of residence; shares deriving principally from immovable property may be taxed in the State where the immovable is situated; other shares may be taxed in the company's residence State; all other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Fri, 03 Aug 2012 18:38:19 +0530 https://www.taxtmi.com/acts?id=16861