Gains. 1. Gains derived by a resident of a Contracting State that are attributable to the alienation of real property situated in the other Contracting State may be taxed in that other State.
Appears in 11 contracts
Samples: www.irs.gov, United States Agreement, www.fondazionenazionalecommercialisti.it
Gains. 1. Gains derived by a resident of a Contracting State that are attributable to the alienation of real (immovable) property situated in the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Samples: home.treasury.gov, www.treasury.gov, www.swissbanking.ch
Gains. 1. Gains derived by a resident of a Contracting State that are attributable to from the alienation of real property (immovable property) situated in the other Contracting State may be taxed in that other Contracting State.
Appears in 3 contracts
Samples: taxguru.in, www.treasury.gov, home.treasury.gov
