https://www.taxtmi.com/acts?id=37732 Capital gains from alienation of immovable property situated in a Contracting State may be taxed in that State. Gains from movable property forming part of a permanent establishment or fixed base may be taxed where that establishment or base is located. Alienation of ships or aircraft in international traffic and related movable property is taxable only in the alienator's State of residence. Shares deriving principally from immovable property may be taxed in the State where that property is situated; other resident-company shares may be taxed in the company's State of residence. Other property gains are taxable only in the alienator's State of residence. en-us Thu, 19 Sep 2019 17:27:33 +0530 Fri, 30 Aug 2024 10:58:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=37732 Capital gains from alienation of immovable property situated in a Contracting State may be taxed in that State. Gains from movable property forming part of a permanent establishment or fixed base may be taxed where that establishment or base is located. Alienation of ships or aircraft in international traffic and related movable property is taxable only in the alienator's State of residence. Shares deriving principally from immovable property may be taxed in the State where that property is situated; other resident-company shares may be taxed in the company's State of residence. Other property gains are taxable only in the alienator's State of residence. Act-Rules DTAA Thu, 19 Sep 2019 17:27:33 +0530 https://www.taxtmi.com/acts?id=37732