GAINS FROM THE ALIENATION OF PROPERTY. (1) Capital 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: Taxation Avoidance Agreement, assets.publishing.service.gov.uk
GAINS FROM THE ALIENATION OF PROPERTY. (1) Capital gains . 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 2 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement
GAINS FROM THE ALIENATION OF PROPERTY. (1) Capital gains . Gains from the alienation alimentation 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