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.
Appears in 17 contracts
ALIENATION OF PROPERTY. 1. Income or gains 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.
Appears in 10 contracts
ALIENATION OF PROPERTY. (1. Income or gains ) 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.
Appears in 5 contracts
ALIENATION OF PROPERTY. 1. Income Income, profits or gains derived by a resident of a Contracting State from the alienation of immovable real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 4 contracts
Samples: internationaltaxtreaty.com, www.mofa.go.jp, www.mof.go.jp
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 Contracting State.
Appears in 3 contracts
Samples: Agreement, www.mof.go.jp, www.mofa.go.jp
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.
Appears in 2 contracts
Samples: Agreement, internationaltaxtreaty.com
ALIENATION OF PROPERTY. 1. Income Income, profits or gains derived by a resident of a one of the Contracting State States from the alienation of immovable real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Agreement, Double Taxation Avoidance Agreement
ALIENATION OF PROPERTY. 1. Income Income, profits or gains derived by a resident of a Contracting State from the alienation of immovable property referred to (as defined in paragraph 2 of Article 6 and 6) situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Agreement
ALIENATION OF PROPERTY. 11[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 also be taxed in that other State.]
Appears in 1 contract
Samples: www.incometaxindia.gov.in
ALIENATION OF PROPERTY. 1. Income Income, profits 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.
Appears in 1 contract
Samples: treasury.gov.au
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 or shares of capital stock of a company the value of which is derived principally from such property may be taxed in that other State.
Appears in 1 contract
Samples: Agreement
ALIENATION OF PROPERTY. 1. Income Income, profits 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.
Appears in 1 contract
Samples: www.sii.cl
ALIENATION OF PROPERTY. 1. Income Income, profits or gains derived by a resident of a Contracting State from the alienation of immovable (real) property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: archive.treasury.gov.au
ALIENATION OF PROPERTY. 1. Income or gains 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 Contracting State.
Appears in 1 contract
Samples: Agreement