Common use of CAPITAL GAINS Clause in Contracts

CAPITAL GAINS. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.

Appears in 7 contracts

Samples: P3b Indonesia Meksiko, P3b Indonesia Thailand, P3b Indonesia Serbia

CAPITAL GAINS. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: P3b Indonesia Finlandia, P3b Indonesia Finlandia