Common use of CAPITAL GAINS Clause in Contracts

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.

Appears in 89 contracts

Samples: Agreement, Agreement, Agreement

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CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 65, may be taxed in the Contracting State in which such property is situated.

Appears in 7 contracts

Samples: www.revenue.ie, internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. (1. ) Gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 6 contracts

Samples: Agreement, assets.publishing.service.gov.uk, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in article 6, paragraph 2 of Article 62, may be taxed in the Contracting State in which such property is situated.

Appears in 4 contracts

Samples: Agreement, internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, 6 may be taxed in the Contracting State in which such immovable property is situated.

Appears in 4 contracts

Samples: internationaltaxtreaty.com, Taxation Avoidance Agreement, www.bphn.go.id

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 the immovable property is situated.

Appears in 3 contracts

Samples: Taxation Avoidance Agreement, Philippines Brazil Convention, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, property may be taxed in the Contracting State in which such property is situated.

Appears in 3 contracts

Samples: Agreement, Taxation Avoidance Agreement, www.iras.gov.sg

CAPITAL GAINS. (1. Gains ) Capital gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6article 7, may be taxed in the Contracting State in which such property is situated.

Appears in 3 contracts

Samples: Kenya Double Taxation Agreement, Kenya Double Taxation Agreement, Kenya Double Taxation Agreement

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in article 6, paragraph 2 of Article 62, may be taxed in the Contracting State in which such property is situated.

Appears in 3 contracts

Samples: Agreement, Agreement, internationaltaxtreaty.com

CAPITAL GAINS. (1. Gains ) Capital gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 3 contracts

Samples: assets.publishing.service.gov.uk, 81.144.160.101, 81.144.160.101

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6VI, may be taxed in the Contracting State in which such property is situated.

Appears in 2 contracts

Samples: www.spenceclarke.com, workarea.et-gw.eu

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.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, workarea.et-gw.eu

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph paragraph, 2 of Article 6, 6 may be taxed in the Contracting State in which such property is situated.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, Agreement

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. (1. Gains ) Capital gains from the alienation of immovable property, as defined referred to in paragraph 2 (2) of Article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 2 contracts

Samples: 81.144.160.101, assets.publishing.service.gov.uk

CAPITAL GAINS. 1. Gains 1 Capital gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 67, may be taxed in the Contracting State in which such property is situated.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

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. For the purpose of this paragraph shares of a company the property of which consists wholly or almost wholly of immovable property situated in a Contracting State shall be deemed to be immovable property situated in that State.

Appears in 1 contract

Samples: www.bangladeshtradeportal.gov.bd

CAPITAL GAINS. 1. Gains derived by a person domiciled in a State from the alienation of immovable property, property as defined in paragraph 2 of Article 6, may be taxed 6 are taxable in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived from the alienation of immovable property, as defined property referred to in paragraph 2 of Article 6, may 6 shall be taxed in the Contracting State in which such property it is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 article 5, and gains from the alienation of Article 6shares or similar rights in a company whose business property consists mainly of immovable property, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6VI, may be taxed in the Contracting State in which such the immovable property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article article 6, may where necessary be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, as well as gains from the alienation of shares or other rights of a company the main assets of which consist of immovable property, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article article 6, may be taxed in the Contracting State in which such immovable property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. 1.a) Gains from the alienation of the immovable property, as defined property referred to in paragraph 2 of Article 6, 6 may be taxed in the Contracting State in which such that immovable property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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.

Appears in 1 contract

Samples: www.commercialista.it

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. (1. ) Gains derived from the alienation of immovable property, as defined property referred to in Article 6 paragraph 2 of Article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, property as defined in paragraph 2 of Article 6, may be taxed in the that Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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.

Appears in 1 contract

Samples: Agreement

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.

Appears in 1 contract

Samples: Tax Agreement

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CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 64, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. - 1. ) Gains from form 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.

Appears in 1 contract

Samples: www.studiomodolo.it

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6article VI, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. (1. Gains ) Capital gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, article 12 may be taxed in the Contracting State territory in which such property is situated.

Appears in 1 contract

Samples: Jamaica Double Taxation Agreement

CAPITAL GAINS. - 1. ) Gains from form 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.

Appears in 1 contract

Samples: workarea.et-gw.eu

CAPITAL GAINS. (1. Gains ) Capital gains from the alienation of immovable property, as defined in paragraph 2 of (2) Article 67, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

CAPITAL GAINS. - 1. ) Gains from form 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.

Appears in 1 contract

Samples: www.commercialista.it

CAPITAL GAINS. 1. Gains derived 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.

Appears in 1 contract

Samples: kgd.gov.kz

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: www.multi-count.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, paragraph 2, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains Capital gains from the alienation of immovable property, as defined in paragraph 2 of Article 67, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: Double Tax Agreement

CAPITAL GAINS. 1. Gains from the alienation of immovable property, property as defined in paragraph 2 of Article article 6, may paragraph 2, or from the alienation of shares or comparable interests in a company of which the assets consist principally of such property shall be taxed taxable in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be maybe taxed in the 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, as defined in Article 6 paragraph 2 of Article 62, may be taxed are taxable in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: www.finanze.it

CAPITAL GAINS. (1. ) Gains derived from the alienation of immovable property, property as defined in paragraph 2 (2) of Article 6, if any, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains Capital gains from the alienation of immovable property, property as defined in paragraph 2 of Article 6, 6 may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: gtakorea.org

CAPITAL GAINS. 1. Gains derived from the alienation of immovable property, property as defined in paragraph 2 of Article 6, 6 may be taxed in the Contracting State in which such this property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived from the alienation of immovable property, property as defined in paragraph 2 of Article 6, 6 may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, article 6 may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: Double Tax Agreement

CAPITAL GAINS. 1. ) Gains from the alienation of immovable immovable, property, as defined in paragraph 2 of Article 6, may be taxed in the Contracting State in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. - 1. ) Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, or from the 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.

Appears in 1 contract

Samples: workarea.et-gw.eu

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