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
