https://www.taxtmi.com/acts?id=18982 The DTAA allocates taxation of capital gains by property category: gains from immovable property are taxable in the State where the property is situated; gains from business property of a permanent establishment, including its disposal, are taxable in the State of the permanent establishment; gains from ships or aircraft in international traffic and related movable property are taxable in the State of the enterprise's place of effective management; gains from disposal of shares representing chiefly immovable property are taxable in the State where the property is located; other share disposals 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 Fri, 12 Sep 2014 13:46:07 +0530 Tue, 05 Nov 2024 18:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=18982 The DTAA allocates taxation of capital gains by property category: gains from immovable property are taxable in the State where the property is situated; gains from business property of a permanent establishment, including its disposal, are taxable in the State of the permanent establishment; gains from ships or aircraft in international traffic and related movable property are taxable in the State of the enterprise's place of effective management; gains from disposal of shares representing chiefly immovable property are taxable in the State where the property is located; other share disposals 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 Fri, 12 Sep 2014 13:46:07 +0530 https://www.taxtmi.com/acts?id=18982