Capital Gains

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Full Text of the Document

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....or indirectly principally of immovable property situated in a Contracting State may be taxed in that State. 3. Gains, other than those dealt with in paragraph 2 of this Article, from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to....