https://www.taxtmi.com/acts?id=51411 Gains from alienation of immovable property situated in the other Contracting State, and gains from alienation of movable property forming part of a permanent establishment or pertaining to a fixed base in that State, may be taxed in the State where the property, permanent establishment or fixed base is located. Gains from alienation of ships or aircraft used in international traffic are taxable only in the enterprise's State of residence. Shares and comparable interests may be taxed by the other State where value derives predominantly from immovable property or where ownership and value thresholds specified for share disposals are met; otherwise gains remain taxable only in the alienator's State of residence. en-us Thu, 22 May 2025 12:06:13 +0530 Tue, 27 May 2025 12:12:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51411 Gains from alienation of immovable property situated in the other Contracting State, and gains from alienation of movable property forming part of a permanent establishment or pertaining to a fixed base in that State, may be taxed in the State where the property, permanent establishment or fixed base is located. Gains from alienation of ships or aircraft used in international traffic are taxable only in the enterprise's State of residence. Shares and comparable interests may be taxed by the other State where value derives predominantly from immovable property or where ownership and value thresholds specified for share disposals are met; otherwise gains remain taxable only in the alienator's State of residence. Act-Rules DTAA Thu, 22 May 2025 12:06:13 +0530 https://www.taxtmi.com/acts?id=51411