https://www.taxtmi.com/acts?id=45203 Capital gains are allocated by reference to property type and situs: gains from immovable property situated in the other Contracting 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 fixed base is located; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares of a resident company may be taxed in that State; other gains are taxable only in the alienator's State of residence. A multilateral rule allows taxation by the State where immovable property is located if shares derived more than 50% of their value from such property within 365 days before alienation. en-us Thu, 17 Oct 2024 16:46:03 +0530 Tue, 22 Oct 2024 16:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45203 Capital gains are allocated by reference to property type and situs: gains from immovable property situated in the other Contracting 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 fixed base is located; gains from ships or aircraft in international traffic are taxable only in the alienator's State of residence; gains from shares of a resident company may be taxed in that State; other gains are taxable only in the alienator's State of residence. A multilateral rule allows taxation by the State where immovable property is located if shares derived more than 50% of their value from such property within 365 days before alienation. Act-Rules DTAA Thu, 17 Oct 2024 16:46:03 +0530 https://www.taxtmi.com/acts?id=45203