CAPITAL GAINS Sample Clauses

CAPITAL GAINS. 1. 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.
AutoNDA by SimpleDocs
CAPITAL GAINS. 1. 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.
CAPITAL GAINS. 1. 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.
CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be taxed in the State in which such property is situated.
CAPITAL GAINS. 1. Gains derived by a resident of a territory from the alienation of immovable property referred to in Article 6 and situated in the other territory may be taxed in that other territory.
CAPITAL GAINS. 1. Capital gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, or from alienation of shares in a company the assets of which consist principally of such property, may be taxed in the Contracting State in which such property is situated.
CAPITAL GAINS. 1. Gains derived by a resident of a Party from the alienation of immovable property referred to in Article 6 and situated in the other Party may be taxed in that other Party.
AutoNDA by SimpleDocs
CAPITAL GAINS. 1. Gains derived from the sale or alienation of movable and immovable property including shares in companies may be taxed in each of the Contracting States in accordance with the law in the respective States.
CAPITAL GAINS. 1. 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 shall be taxable only in that other Party.
CAPITAL GAINS. 1. Gains from the alienation of immovable property shall be taxable only in the Contracting State in which the property is situated.
Draft better contracts in just 5 minutes Get the weekly Law Insider newsletter packed with expert videos, webinars, ebooks, and more!