https://www.taxtmi.com/acts?id=37644 Article allocates taxing rights on capital gains by property type and location: immovable property and gains from movable business property tied to a permanent establishment or fixed base are taxable in the State where the property or establishment is situated; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; disposals of shares tied principally to immovable property may be taxed in the State where that immovable property is located; other share disposals may be taxed by the company's State of residence; gains from all other property are taxable only in the alienator's State of residence. en-us Thu, 19 Sep 2019 12:14:25 +0530 Wed, 27 Nov 2024 10:55:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37644 Article allocates taxing rights on capital gains by property type and location: immovable property and gains from movable business property tied to a permanent establishment or fixed base are taxable in the State where the property or establishment is situated; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; disposals of shares tied principally to immovable property may be taxed in the State where that immovable property is located; other share disposals may be taxed by the company's State of residence; gains from all other property are taxable only in the alienator's State of residence. Act-Rules DTAA Thu, 19 Sep 2019 12:14:25 +0530 https://www.taxtmi.com/acts?id=37644