https://www.taxtmi.com/acts?id=41712 Article 13 allocates taxing rights for capital gains: gains from immovable property situated in the other Contracting State may be taxed in that State; gains of movable property forming part of a permanent establishment or fixed base, and gains from alienating such establishments or bases, may be taxed where they are situated; gains from ships, aircraft in international traffic, and their operational movable property are taxable only in the alienator's State of residence; transfers of shares deriving more than half their value from immovable property in the other State within the prior 365 days, and transfers of shares of a company resident in the other State, may be taxed in that other State; other gains are taxable only in the alienator's residence State. en-us Fri, 05 May 2023 16:36:56 +0530 Fri, 08 Nov 2024 14:56:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41712 Article 13 allocates taxing rights for capital gains: gains from immovable property situated in the other Contracting State may be taxed in that State; gains of movable property forming part of a permanent establishment or fixed base, and gains from alienating such establishments or bases, may be taxed where they are situated; gains from ships, aircraft in international traffic, and their operational movable property are taxable only in the alienator's State of residence; transfers of shares deriving more than half their value from immovable property in the other State within the prior 365 days, and transfers of shares of a company resident in the other State, may be taxed in that other State; other gains are taxable only in the alienator's residence State. Act-Rules DTAA Fri, 05 May 2023 16:36:56 +0530 https://www.taxtmi.com/acts?id=41712