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.
Appears in 4 contracts
Samples: Tax Agreement, Agreement, Agreement
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, 6 may be taxed in the Contracting State in which such property is situated.
Appears in 3 contracts
Samples: Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement, phl.hasil.gov.my
CAPITAL GAINS. 1. Capital gains from the alienation of immovable property, as defined in paragraph 2 of the Article 6, 6 or from the alienation of shares in a company the assets of which consist principally of such property, immovable property may be taxed in the Contracting State in which such property is situated.
Appears in 2 contracts
CAPITAL GAINS. 1. Capital gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, 6 or from the alienation of shares in a company the assets of which consist principally of such property, immovable property may be taxed in the Contracting State in which such property is situated.
Appears in 2 contracts
Samples: Pengesahan Agreement, Pengesahan Agreement
CAPITAL GAINS. 1. Capital gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, or from alienation of shares in a company the assets of which consist principally of such property7, may be taxed in the Contracting State in which such property is situated.
Appears in 2 contracts
Samples: www.frcs.org.fj, www.frcs.org.fj
CAPITAL GAINS. 1. Capital gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, article 6 or from the alienation of shares in a company the assets of which consist principally of such or immovable property, may be taxed in the Contracting State in which such property is situated.
Appears in 2 contracts
Samples: www.incometaxindia.gov.in, Annexed Agreement
CAPITAL GAINS. 1. Capital gains from the alienation of immovable property, property as defined in paragraph 2 of Article 6, 6 or from the alienation of shares in a company the assets of which consist principally prinicpally of such immovable property, may be taxed in the Contracting State in which such property is situated.
Appears in 1 contract
Samples: Double Taxation Agreement
