https://www.taxtmi.com/acts?id=19013 Gains by a resident from disposing of immovable property located in the other Contracting State may be taxed in that State. The State where a permanent establishment or fixed base is located may tax gains from alienation of movable property tied to that establishment or base, including its disposal. Gains from ships or aircraft in international traffic are taxable only in the alienator's residence. Share disposals are taxed in the State where the company is resident, except where a company's assets are principally immovable in the other State, in which case that State may tax gains on those shares. en-us Wed, 15 Oct 2014 09:37:39 +0530 Wed, 13 Nov 2024 16:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19013 Gains by a resident from disposing of immovable property located in the other Contracting State may be taxed in that State. The State where a permanent establishment or fixed base is located may tax gains from alienation of movable property tied to that establishment or base, including its disposal. Gains from ships or aircraft in international traffic are taxable only in the alienator's residence. Share disposals are taxed in the State where the company is resident, except where a company's assets are principally immovable in the other State, in which case that State may tax gains on those shares. Act-Rules DTAA Wed, 15 Oct 2014 09:37:39 +0530 https://www.taxtmi.com/acts?id=19013