Common use of CAPITAL GAINS Clause in Contracts

CAPITAL 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.

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.

CAPITAL 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.

CAPITAL GAINS. 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.

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. 2. a) Subject to the provisions of sub-paragraph b), gains derived by a resident of a Contracting State from the alienation of shares or comparable interests, deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.

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. 2. 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 State.

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.

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.

CAPITAL GAINS. 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.

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State has in 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 where the property is located.

CAPITAL GAINS. Gains derived by a resident of a Contracting State one of the States 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.

CAPITAL GAINS. 1.a) 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.

CAPITAL 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 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.

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. 2. a) Gains derived by a resident of a Contracting State from the alienation of shares or comparable interests, deriving more than 50 per cent of their value directly or indirectly from immovable property situated in the other Contracting State may be taxed in that other State.

CAPITAL GAINS. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to , as defined in Article Section 6 and , situated in the other Contracting State may be taxed in that other State.

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.

CAPITAL 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.

CAPITAL GAINS. 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 7, situated in the other Contracting State may be taxed in that other State.

CAPITAL GAINS. 1.a) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 5 and situated in the other Contracting State may be taxed in that other State.

CAPITAL GAINS. 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.

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. (2) Gains derived by a resident of a Contracting State from the alienation of shares or similar rights in a company, resident of the other Contracting State, other than shares quoted on an approved Stock Exchange, may be taxed in that other State. (3) 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 State.

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.

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 in the other Contracting State may be taxed in that other State.

CAPITAL GAINS. 1. a) 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.;

CAPITAL 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 StateState .

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. 2. For the purposes of paragraph 1, gains from the alienation of immovable property situated in the other Contracting State shall include gains from