https://www.taxtmi.com/acts?id=45140 Capital gains from alienation of immovable property or movable property forming part of a permanent establishment or fixed base may be taxed in the State where that property or establishment is located; ships and aircraft gains are taxable only in the State of the enterprise's place of effective management. Shares deriving value principally from immovable property or constituting specified ownership interests may be taxed in the other State under conditions including value thresholds, purchaser residency, and carve-outs for corporate reorganizations. Other gains are taxable only in the alienator's State, subject to a domestic-law right to tax certain recent former residents. en-us Thu, 17 Oct 2024 15:35:59 +0530 Wed, 23 Oct 2024 16:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45140 Capital gains from alienation of immovable property or movable property forming part of a permanent establishment or fixed base may be taxed in the State where that property or establishment is located; ships and aircraft gains are taxable only in the State of the enterprise's place of effective management. Shares deriving value principally from immovable property or constituting specified ownership interests may be taxed in the other State under conditions including value thresholds, purchaser residency, and carve-outs for corporate reorganizations. Other gains are taxable only in the alienator's State, subject to a domestic-law right to tax certain recent former residents. Act-Rules DTAA Thu, 17 Oct 2024 15:35:59 +0530 https://www.taxtmi.com/acts?id=45140