https://www.taxtmi.com/acts?id=20283 Gains from alienation of immovable property situated in a Contracting State may be taxed by that State; gains from movable property forming part of a permanent establishment or pertaining to a fixed base used for independent services (including sale of that establishment or base) may be taxed in the State where they are situated; disposals of ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares principally representing immovable property may be taxed in the State where the property is located; other share gains or other property gains follow the stated residence or source rules. en-us Mon, 28 Dec 2015 12:32:43 +0530 Tue, 26 Nov 2024 16:02:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=20283 Gains from alienation of immovable property situated in a Contracting State may be taxed by that State; gains from movable property forming part of a permanent establishment or pertaining to a fixed base used for independent services (including sale of that establishment or base) may be taxed in the State where they are situated; disposals of ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares principally representing immovable property may be taxed in the State where the property is located; other share gains or other property gains follow the stated residence or source rules. Act-Rules DTAA Mon, 28 Dec 2015 12:32:43 +0530 https://www.taxtmi.com/acts?id=20283