ALIENATION OF PROPERTY. 1. Income or gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
ALIENATION OF PROPERTY. 1. Income, profits or gains derived by a resident of a Contracting State from the alienation of real property situated in the other Contracting State may be taxed in that other State.
ALIENATION OF PROPERTY. 1. Income or gains derived by a resident of one of the Contracting States from the alienation of real property referred to in Article 6 and, as provided in that Article, situated in the other Contracting State may be taxed in that other State.
ALIENATION OF PROPERTY. (1) Income from the alienation of real property may be taxed in the Contracting State in which that property is situated.
ALIENATION OF PROPERTY. 1. Income from gains from the alienation of immovable property, as defined in paragraph (2) of Article 6, may be taxed in the Contracting State in which such property is situated.
ALIENATION OF PROPERTY. 1. Income or gains from the alienation of immovable property, as defined in Article 6, may be taxed in the Contracting State in which such property is situated.
ALIENATION OF PROPERTY. 1. Gains derived by a resident of a Contracting State from the alienation of real property (as defined in paragraph 2 of Article 6) situated in the other Contracting State may be taxed in that other State.
ALIENATION OF PROPERTY. (i) Any Gifted Shares and Additional Gifted Shares that form part of the Perpetual Endowment Fund or the Remaining Fund may be alienated by the Foundation in whole of in part in accordance with the 5.01(c) and Section 5.01(d).
ALIENATION OF PROPERTY. 1. Income or gains derived by a resident of a Contracting Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting Party may be taxed in that other Party.
ALIENATION OF PROPERTY. 1. Where a gain or loss of a capital nature accrues to or is incurred by a person, other than an individual who is a resident of a Contracting State, from the alienation of property situated in the JPDA or of shares or comparable interests in a company, the assets of which consist (directly or indirectly, including for example through a chain of companies), wholly or principally of property situated in the JPDA, the amount of gain or loss shall, for the purposes of the law of a Contracting State, be an amount equivalent to the framework percentage of the amount that would be the gain or loss but for this paragraph.
