https://www.taxtmi.com/acts?id=44854 Capital gains are allocated by property type and situs: gains from immovable property situated in the other Contracting State, and gains from shares principally consisting of such immovable property, may be taxed in that State. Gains from movable business property of a permanent establishment or movable property of a fixed base in the other State, including disposal of that PE or fixed base, may be taxed in that other State. Gains from ships or aircraft in international traffic are taxable only in the enterprise's State of residence. Other gains are taxable only in the alienator's State of residence. en-us Wed, 16 Oct 2024 15:53:54 +0530 Tue, 22 Oct 2024 15:11:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44854 Capital gains are allocated by property type and situs: gains from immovable property situated in the other Contracting State, and gains from shares principally consisting of such immovable property, may be taxed in that State. Gains from movable business property of a permanent establishment or movable property of a fixed base in the other State, including disposal of that PE or fixed base, may be taxed in that other State. Gains from ships or aircraft in international traffic are taxable only in the enterprise's State of residence. Other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Wed, 16 Oct 2024 15:53:54 +0530 https://www.taxtmi.com/acts?id=44854