https://www.taxtmi.com/acts?id=44759 Capital gains taxation is allocated by reference to the property's character and location: immovable property situated in the other Contracting State may be taxed there; shares (and comparable interests) that derived more than half their value from such immovable property within the relevant pre-disposal period may likewise be taxed in that State under the MLI modification; gains from business movable property of a permanent establishment or fixed base in the other State may be taxed there; gains on ships or aircraft in international traffic are taxable only in the enterprise's State of residence; other share disposals and residual gains follow residence taxation. en-us Wed, 16 Oct 2024 14:48:17 +0530 Tue, 22 Oct 2024 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44759 Capital gains taxation is allocated by reference to the property's character and location: immovable property situated in the other Contracting State may be taxed there; shares (and comparable interests) that derived more than half their value from such immovable property within the relevant pre-disposal period may likewise be taxed in that State under the MLI modification; gains from business movable property of a permanent establishment or fixed base in the other State may be taxed there; gains on ships or aircraft in international traffic are taxable only in the enterprise's State of residence; other share disposals and residual gains follow residence taxation. Act-Rules DTAA Wed, 16 Oct 2024 14:48:17 +0530 https://www.taxtmi.com/acts?id=44759