https://www.taxtmi.com/acts?id=20122 Allocation of taxing rights distinguishes disposals by property type and taxpayer residence: immovable property situated in a Contracting State may be taxed there; movable property forming part of a permanent establishment or fixed base may be taxed where that establishment or base is located (including sales of the establishment or base); ships and aircraft used in international traffic are taxable only in the alienator's State of residence; shares principally backed by immovable property may be taxed where the immovable property is situated; other resident-company shares may be taxed by the company's State; other gains follow domestic law. en-us Fri, 04 Dec 2015 14:19:24 +0530 Mon, 02 Dec 2024 11:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20122 Allocation of taxing rights distinguishes disposals by property type and taxpayer residence: immovable property situated in a Contracting State may be taxed there; movable property forming part of a permanent establishment or fixed base may be taxed where that establishment or base is located (including sales of the establishment or base); ships and aircraft used in international traffic are taxable only in the alienator's State of residence; shares principally backed by immovable property may be taxed where the immovable property is situated; other resident-company shares may be taxed by the company's State; other gains follow domestic law. Act-Rules DTAA Fri, 04 Dec 2015 14:19:24 +0530 https://www.taxtmi.com/acts?id=20122