Home / 
Capital Gains
X X X X Extracts X X X X
X X X X Extracts X X X X
....by an enterprise of a Contracting State and movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State. 2. Gains from the alienation of any property....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing State] from the alienation of shares or comparable interests, such as interests in a partnership or trust, may be taxed in the other [Contracting State] if, at any time during the 365 days precedi....
TaxTMI