https://www.taxtmi.com/acts?id=18909 Immovable property gains are taxable in the State where the property is situated. Gains from movable property forming part of a permanent establishment or pertaining to a fixed base used for independent personal services may be taxed in the State where that permanent establishment or fixed base is located. Gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence. Gains from shares in a resident company may be taxed in that company's State of residence. All other gains are taxable only in the alienator's State of residence. en-us Tue, 12 Aug 2014 13:41:48 +0530 Tue, 26 Nov 2024 18:15:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18909 Immovable property gains are taxable in the State where the property is situated. Gains from movable property forming part of a permanent establishment or pertaining to a fixed base used for independent personal services may be taxed in the State where that permanent establishment or fixed base is located. Gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence. Gains from shares in a resident company may be taxed in that company's State of residence. All other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Tue, 12 Aug 2014 13:41:48 +0530 https://www.taxtmi.com/acts?id=18909