Gains derived by a resident of a Contracting. State from the alienation of any property other than those mentioned in paragraphs (1), (2) and (3) of this article shall be taxable only in that State.
Appears in 2 contracts
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion, Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion With Mauritius
Gains derived by a resident of a Contracting. State from the alienation of any property other than those mentioned in paragraphs (1), (2) and (3) of this above and article 12 shall be taxable only in that State.
Appears in 1 contract
Gains derived by a resident of a Contracting. State from the alienation of any property other than those mentioned in paragraphs (1), (2) and (3) of this article shall be taxable only in that State.
Appears in 1 contract
Samples: Agreement for Avoidance of Double Taxation and Prevention of Fiscal Evasion
