https://www.taxtmi.com/acts?id=37676 Capital gains under the Korea DTAA allocate taxing rights by property type and situs: immovable property gains are taxable where situated; gains from movable property of a permanent establishment or fixed base, including disposal of that establishment or base, may be taxed where located; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains on shares of companies whose property principally comprises immovable property may be taxed where that immovable property is situated; other share disposals may be taxed in the company's residence where a significant shareholding threshold was met; all other gains are taxable only in the alienator's State of residence. en-us Thu, 19 Sep 2019 12:57:22 +0530 Mon, 09 Dec 2024 11:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37676 Capital gains under the Korea DTAA allocate taxing rights by property type and situs: immovable property gains are taxable where situated; gains from movable property of a permanent establishment or fixed base, including disposal of that establishment or base, may be taxed where located; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains on shares of companies whose property principally comprises immovable property may be taxed where that immovable property is situated; other share disposals may be taxed in the company's residence where a significant shareholding threshold was met; all other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Thu, 19 Sep 2019 12:57:22 +0530 https://www.taxtmi.com/acts?id=37676