https://www.taxtmi.com/acts?id=37408 Capital gains from alienation of shares or interests in entities deriving their value principally from immovable property are governed by a treaty rule assigning taxing rights to the State of the immovable property. India elects to apply the optional rule in Article 9(4) of the BEPS Convention and notifies that numerous existing bilateral tax agreements contain provisions corresponding to the Convention's Article 9(1), identifying each such agreement's article and paragraph. en-us Tue, 20 Aug 2019 17:36:43 +0530 Tue, 11 Feb 2025 09:20:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37408 Capital gains from alienation of shares or interests in entities deriving their value principally from immovable property are governed by a treaty rule assigning taxing rights to the State of the immovable property. India elects to apply the optional rule in Article 9(4) of the BEPS Convention and notifies that numerous existing bilateral tax agreements contain provisions corresponding to the Convention's Article 9(1), identifying each such agreement's article and paragraph. Act-Rules DTAA Tue, 20 Aug 2019 17:36:43 +0530 https://www.taxtmi.com/acts?id=37408