Capital gains from share sales taxed in taxpayer's residence country under Tax Treaty Article 13(4). "Exempt" term clarified. https://www.taxtmi.com/highlights?id=40084 Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax Treaty makes the capital gain taxable only in the country of residence of the assessee. en-us Fri, 22 Jun 2018 09:01:25 +0530 Fri, 22 Jun 2018 09:01:25 +0530 TaxTMI RSS Generator Capital gains from share sales taxed in taxpayer's residence country under Tax Treaty Article 13(4). "Exempt" term clarified. https://www.taxtmi.com/highlights?id=40084 Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax Treaty makes the capital gain taxable only in the country of residence of the assessee. Highlights Income Tax Fri, 22 Jun 2018 09:01:25 +0530 https://www.taxtmi.com/highlights?id=40084