Gains. 1. Gains derived by a resident of a Contracting State from the disposition of real property situated in the other Contracting State may be taxed in that other State.
Appears in 5 contracts
Samples: www.unclefed.com, internationaltaxtreaty.com, qi-toolkit.swissbanking.org
Gains. 1. Gains derived by a resident of a Contracting State from the disposition alienation of real property referred to in Article 9 (Income from Real Property) and situated in the other Contracting State may be taxed in that other State.
Appears in 4 contracts
Samples: www.unclefed.com, www.irs.gov, www.swissbanking.ch
Gains. 1. ) Gains derived by a resident of a Contracting State from that are attributable to the disposition alienation of real property situated in the other Contracting State may be taxed in that other State.
Appears in 1 contract
Samples: qi-toolkit.swissbanking.org