https://www.taxtmi.com/acts?id=44636 Article 13 allocates taxing rights over capital gains: immovable property situated in a State may be taxed there; gains from movable property of a permanent establishment or fixed base may be taxed in the State where that establishment or base is located; gains from ships or aircraft operated in international traffic are taxable only in the enterprise's State of residence; disposals of shares deriving principally from immovable property may be taxed in the State where that property is situated, while other share disposals may be taxed in the company's residence State; all other gains are taxable only in the alienator's residence. en-us Wed, 16 Oct 2024 12:14:41 +0530 Tue, 22 Oct 2024 16:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44636 Article 13 allocates taxing rights over capital gains: immovable property situated in a State may be taxed there; gains from movable property of a permanent establishment or fixed base may be taxed in the State where that establishment or base is located; gains from ships or aircraft operated in international traffic are taxable only in the enterprise's State of residence; disposals of shares deriving principally from immovable property may be taxed in the State where that property is situated, while other share disposals may be taxed in the company's residence State; all other gains are taxable only in the alienator's residence. Act-Rules DTAA Wed, 16 Oct 2024 12:14:41 +0530 https://www.taxtmi.com/acts?id=44636