https://www.taxtmi.com/acts?id=45108 Capital gains from alienation of immovable property are taxable in the State where the property is situated. Gains from disposals of movable property of a permanent establishment or of a fixed base used for independent services may be taxed in the State where that permanent establishment or fixed base is located. Ship and aircraft disposals used in international traffic are taxable only in the alienator's State of residence. Share disposals may be taxed in the company's State of residence, but a treaty supplement permits the other State to tax share interests that derive a predominant portion of their value from immovable property situated there. en-us Thu, 17 Oct 2024 14:35:38 +0530 Tue, 22 Oct 2024 12:02:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45108 Capital gains from alienation of immovable property are taxable in the State where the property is situated. Gains from disposals of movable property of a permanent establishment or of a fixed base used for independent services may be taxed in the State where that permanent establishment or fixed base is located. Ship and aircraft disposals used in international traffic are taxable only in the alienator's State of residence. Share disposals may be taxed in the company's State of residence, but a treaty supplement permits the other State to tax share interests that derive a predominant portion of their value from immovable property situated there. Act-Rules DTAA Thu, 17 Oct 2024 14:35:38 +0530 https://www.taxtmi.com/acts?id=45108