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
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
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
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