Gains definition
Examples of Gains in a sentence
Gains from the alienation of any property other than that referred to in the preceding paragraphs shall be taxable only in the Contracting State of which the alienator is a resident.
Gains derived by a resident of a Contracting State from the alienation of immovable property (real property) situated in the other Contracting State may be taxed in that other State.
Gains from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State and gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other State.
Gains derived by a resident of a Contracting State from the alienation of shares, other than shares traded on a recognized stock exchange, deriving more than 75% of their value directly or indirectly from immovable property situated in the other Contracting State, may be taxed in that other State.