https://www.taxtmi.com/acts?id=18212 Income or gains from alienation of immovable property situated in the other Contracting State may be taxed in that State. Movable property forming part of a permanent establishment or pertaining to a fixed base in the other State, and gains from disposition of such establishment or fixed base, may be taxed in that State. Gains from international ships or aircraft disposals are taxable only in the enterprise's State of residence. Share disposals principally deriving value from immovable property may be taxed in the State where the immovable property is situated; other share disposals may be taxed in the company's State of residence. Other gains are taxable only in the alienator's residence State. en-us Fri, 21 Mar 2014 17:08:59 +0530 Mon, 25 Nov 2024 17:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18212 Income or gains from alienation of immovable property situated in the other Contracting State may be taxed in that State. Movable property forming part of a permanent establishment or pertaining to a fixed base in the other State, and gains from disposition of such establishment or fixed base, may be taxed in that State. Gains from international ships or aircraft disposals are taxable only in the enterprise's State of residence. Share disposals principally deriving value from immovable property may be taxed in the State where the immovable property is situated; other share disposals may be taxed in the company's State of residence. Other gains are taxable only in the alienator's residence State. Act-Rules DTAA Fri, 21 Mar 2014 17:08:59 +0530 https://www.taxtmi.com/acts?id=18212