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.
Appears in 1255 contracts
Samples: Double Taxation Agreement, Double Taxation Agreement, Taxation Avoidance Agreement
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.
Appears in 114 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Convention and situated in the other Contracting State may be taxed in that other State.
Appears in 49 contracts
Samples: mof.gov.sa, www.mof.gov.sa, www.cottgroup.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 33 contracts
Samples: Taxation Avoidance Agreement, Double Taxation Agreement, Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 6, and situated in the other Contracting State may be taxed in that other State.
Appears in 31 contracts
Samples: Double Taxation Agreement, Mauritius Double Taxation Agreement, Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting State may be taxed in that other State.
Appears in 28 contracts
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 or shares in a company the assets of which consist mainly of such property may be taxed in that other State.
Appears in 23 contracts
Samples: api-portal.gov.uz, www.mof.ge, mof.ge
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable immov- able property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 19 contracts
Samples: ch-businessdesign.com, Agreement, app.parlamento.pt
CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting State may be taxed in that other State.
Appears in 17 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State or shares in a company the assets of which consist mainly of such property may be taxed in that other State.
Appears in 17 contracts
Samples: Agreement, www.incometaxindia.gov.in, www.vmi.lt
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 or shares in a company the assets of which consist mainly of such property may be taxed in that other State.
Appears in 14 contracts
CAPITAL GAINS. 1. 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.
Appears in 12 contracts
Samples: Agreement, Treaty Series, Taxation Avoidance Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Convention and situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 10 contracts
Samples: www.mof.gov.sa, zatca.gov.sa, tap.mk.gov.lv
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 6, and situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 9 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
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 State, or from the alienation of shares in a company the assets of which consist principally of such property, may be taxed in that other State.
Appears in 8 contracts
Samples: vn.taxes.gov.az, botswanalaws.com, Double Taxation Avoidance Agreement
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 a Contracting State may be taxed in that other State.
Appears in 8 contracts
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.
Appears in 7 contracts
Samples: kgd.gov.kz, 360.lexisnexis.at, www.parlament.gv.at
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 6 contracts
Samples: www.incometaxindia.gov.in, Ukraine, Agreement
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 contracting State may be taxed in that other State.
Appears in 6 contracts
Samples: bphn.jdihn.go.id, Agreement, Agreement
CAPITAL GAINS. 1. 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.
Appears in 6 contracts
Samples: Agreement, www.bphn.go.id, internationaltaxtreaty.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting State or shares in a company the assets of which consist mainly of such property may be taxed in that other State.
Appears in 6 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable immova- ble property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Samples: app.parlamento.pt, app.parlamento.pt, app.parlamento.pt
CAPITAL GAINS. 1. Gains or income 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
Samples: Taxation Agreement, www.vmi.lt, www.voiceofca.in
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 6, and situated in the other Contracting State State, may be taxed in that other State.
Appears in 5 contracts
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 Stare may be taxed in that other Contracting State.
Appears in 5 contracts
Samples: Double Taxation Agreement, Agreement, Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and 6, which is situated in the other Contracting State State, may be taxed in that other State.
Appears in 4 contracts
Samples: Double Taxation Agreement, internationaltaxtreaty.com, internationaltaxtreaty.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph 2 of Article 6 and situated or shares in a company the other Contracting State assets of which consist mainly of such property may be taxed in that other Statethe Contracting State in which such property is situated.
Appears in 4 contracts
Samples: www.emta.ee, internationaltaxtreaty.com, internationaltaxtreaty.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from that are attributable to the alienation of real property (immovable property referred to in Article 6 and property) situated in the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Samples: www.swissbanking.ch, www.irs.gov, home.treasury.gov
CAPITAL GAINS. 1. 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.
Appears in 3 contracts
Samples: Agreement, Agreement, internationaltax.co.in
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 and 6, situated in the other Contracting State may be taxed in that other State.
Appears in 3 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation aliena- tion of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: cdi.mecon.gob.ar, www.ciat.org, tpguidelines.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to as defined in Article 6 and situated or from the alienation of shares in a company the other Contracting State assets of which consist principally of such property, may be taxed in that other Statethe Contracting State in which the said property is situated.
Appears in 3 contracts
Samples: download1.fbr.gov.pk, Double Taxation Avoidance Agreement, internationaltaxtreaty.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 7 and situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 3 contracts
Samples: www.bollettinoufficiale.sm, Agreement, dgi.mef.gob.pa
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 the other Contracting State.
Appears in 3 contracts
Samples: Agreement, Taxation Avoidance Agreement, Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation alineation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: www.bphn.go.id, www.bphn.go.id, jdih.bkpm.go.id
CAPITAL GAINS. 1. 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 situated in the other Contracting State may be taxed in that other Statethe Contracting State in which such property is situated.
Appears in 3 contracts
Samples: Taxation Avoidance Agreement, Agreement, Agreement
CAPITAL GAINS. 1. Gains Income, profits or gains derived by a resident of a Contracting State from the alienation of immovable property referred to mentioned in Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, lampiran1.hasil.gov.my
CAPITAL GAINS. 1. 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 2 contracts
Samples: Taxation Agreement, Agreement
CAPITAL GAINS. 1. Gains 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: tap.mk.gov.lv, www.vmi.lt
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.
Appears in 2 contracts
Samples: internationaltaxtreaty.com, internationaltaxtreaty.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 article 6, and situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: www.incometaxindia.gov.in, www.incometaxindia.gov.in
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.. Government Notices 1994 817
Appears in 2 contracts
Samples: www.atmcmauritius.org, www.mra.mu
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and 5 situated in the other Contracting State may be taxed in that other Statethe Contracting State in which such property is situated.
Appears in 2 contracts
CAPITAL GAINS. 1. a) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph (2) of Article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: An Agreement, www.incometaxindia.gov.in
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 State, or from the alienation of shares in a company the assets of which consist principally of such property, may also be taxed in that other State.
Appears in 2 contracts
Samples: Double Taxation Agreement, Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in which the provisions of Article 6 apply and situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: www.bazawiedzy.delegowanie.pl, www.bazawiedzy.delegowanie.pl
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State state from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State state may be taxed in that other StateContracting state.
Appears in 2 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from that are attributable to the alienation of immovable property referred to in Article 6 and (real property) situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: home.treasury.gov, home.treasury.gov
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.that
Appears in 2 contracts
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable immov- able property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 2 contracts
Samples: app.parlamento.pt, app.parlamento.pt
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article ARTICLE 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 2 contracts
Samples: Taxation Agreement, adminportal.cliqtax.com
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.
Appears in 2 contracts
Samples: www.mof.go.jp, www.mofa.go.jp
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in Article 6 and situated in the other Contracting State may be taxed in that the other Contracting State.
Appears in 1 contract
Samples: South African Revenue
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State or shares in a company the assets of which consist mainly of such property may be taxed in that other State.. e.
Appears in 1 contract
Samples: Convention
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 and situated situate in the other Contracting State may also be taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Agreement
CAPITAL GAINS. 1l . 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: Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph 2 of Article 6 6, and situated in the other Contracting State may be taxed in that other Statethe Contracting State in which such property is situated.
Appears in 1 contract
Samples: Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable ofimmovable 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: Agreement
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.
Appears in 1 contract
Samples: www.gtakorea.org
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 6, may be taxed in that other Statethe Contracting State in which such property is situated.
Appears in 1 contract
Samples: mattarlaw.com
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph 2 of Article 6 and situated in the other Contracting State 6, may be taxed in that other Statethe Contracting State in which such property is situated.
Appears in 1 contract
Samples: Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (Income From Immovable Property) and situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: auditors.am
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 also be taxed in that other State.
Appears in 1 contract
Samples: Agreement
CAPITAL GAINS. 1. 1 - Gains derived by a resident of a Contracting State from the alienation of immovable im- movable property referred to in Article 6 (6) and situated in the other Contracting Contract- ing State may be taxed in that other State.
Appears in 1 contract
Samples: Agreement
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. Gains 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 including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other Contracting State.
Appears in 1 contract
Samples: soliq.uz
CAPITAL GAINS. 1. 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 situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: sfs.md
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 7 and situated in the other Contracting State may be taxed in that other Contracting State, but the tax so charged shall be reduced by an amount equal to 50% (fifty percent) of such tax.
Appears in 1 contract
Samples: mof.ge
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article article 6 and situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Agreement
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 Statethe State in which such property is situated.
Appears in 1 contract
Samples: Agreement
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 the State in that other State.
Appears in 1 contract
Samples: Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable real property referred to in Article 6 and (Income from Real Property) situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: home.treasury.gov
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.
Appears in 1 contract
Samples: Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State Stale 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: Agreement
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 the other Contracting State, but the tax so charged shall be reduced by an amount equal to 50% (fifty per cent) of such tax.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property 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: Agreement
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 shall be taxed in that other State.
Appears in 1 contract
Samples: mattarlaw.com
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 Statestate.
Appears in 1 contract
Samples: Agreement
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 situateindthe other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: bir-cdn.bir.gov.ph
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 State, may be taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Avoidance Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 article 6, and situated in the other Contracting State State, may be taxed in that other State.
Appears in 1 contract
Samples: Double Taxation Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 article 6, and situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 1 contract
Samples: www.incometaxindia.gov.in
CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State Country from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State Country may be taxed in that other StateCountry.
Appears in 1 contract
Samples: internationaltaxtreaty.com
CAPITAL GAINS. 1. 1 - Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (6) and situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: Agreement