https://www.taxtmi.com/acts?id=51326 Gains from alienation of immovable property are taxable in the State where the property is located; gains from movable property forming part of a permanent establishment, including disposal of the permanent establishment, are taxable in the State of the permanent establishment; gains from ships or aircraft in international traffic are taxable only in the enterprise's State of residence; disposals of shares may be taxed in the other State if those shares derived more than half their value from immovable property there; all other gains are taxable only in the alienator's State of residence. en-us Wed, 21 May 2025 13:25:42 +0530 Thu, 22 May 2025 12:59:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51326 Gains from alienation of immovable property are taxable in the State where the property is located; gains from movable property forming part of a permanent establishment, including disposal of the permanent establishment, are taxable in the State of the permanent establishment; gains from ships or aircraft in international traffic are taxable only in the enterprise's State of residence; disposals of shares may be taxed in the other State if those shares derived more than half their value from immovable property there; all other gains are taxable only in the alienator's State of residence. Act-Rules DTAA Wed, 21 May 2025 13:25:42 +0530 https://www.taxtmi.com/acts?id=51326