https://www.taxtmi.com/acts?id=45386 Gains from alienation of immovable property situated in a Contracting State may be taxed in that State. Gains from alienation of movable property forming part of the business property of a permanent establishment, or movable property pertaining to a fixed base for independent personal services, including alienation of the permanent establishment or fixed base, may be taxed in the State where they are situated. Shares deriving principally from immovable property may be taxed in the State with that immovable property; other specified gains are taxable in the alienator's State of residence. en-us Fri, 18 Oct 2024 12:59:09 +0530 Fri, 18 Oct 2024 12:59:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45386 Gains from alienation of immovable property situated in a Contracting State may be taxed in that State. Gains from alienation of movable property forming part of the business property of a permanent establishment, or movable property pertaining to a fixed base for independent personal services, including alienation of the permanent establishment or fixed base, may be taxed in the State where they are situated. Shares deriving principally from immovable property may be taxed in the State with that immovable property; other specified gains are taxable in the alienator's State of residence. Act-Rules DTAA Fri, 18 Oct 2024 12:59:09 +0530 https://www.taxtmi.com/acts?id=45386