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Common use of Gains Clause in Contracts

Gains. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (Income from Immovable (Real) Property) and situated in the other Contracting State may be taxed in that other State. 2. For the purposes of this Article, the term “immovable” property situated in the other Contracting State shall include

Appears in 4 contracts

Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation

Gains. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (Income from Immovable (Real) Property) and situated in the other Contracting State may be taxed in that other State. 2. For the purposes of this Article, the term “immovable” property situated in the other Contracting State shall include

Appears in 1 contract

Samples: Income Tax Agreement