Common use of CAPITAL GAINS Clause in Contracts

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 211 contracts

Samples: Agreement, Double Taxation Agreement, Double Taxation Agreement

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CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State Party may be taxed in that other Contracting StateParty.

Appears in 79 contracts

Samples: Note, Agreement, Agreement

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 62 contracts

Samples: South African Revenue, Taxation Avoidance Agreement, treaties.un.org

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Convention and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 15 contracts

Samples: www.legislation.gov.uk, www.mof.gov.sa, www.mof.gov.sa

CAPITAL GAINS. 1. Gains Capital 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 Contracting State.

Appears in 14 contracts

Samples: www.mof.gov.sa, www.mof.gov.sa, www.mof.gov.sa

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 13 contracts

Samples: Double Taxation Agreement, Agreement, Agreement

CAPITAL GAINS. 1. 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 State, may be taxed in that other Contracting State.

Appears in 12 contracts

Samples: Double Taxation Agreement, www.hacienda.gob.es, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State Party may be taxed in that other Contracting StateParty.

Appears in 11 contracts

Samples: Agreement, Agreement, Agreement of 7th September

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State one of the States from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 10 contracts

Samples: Agreement, Agreement, firs.gov.ng

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 9 contracts

Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement

CAPITAL GAINS. 1. 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 the Contracting StateState in which such property is situated.

Appears in 7 contracts

Samples: lampiran1.hasil.gov.my, internationaltaxtreaty.com, Agreement

CAPITAL GAINS. 1. 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 shall be taxed taxable only in that other Contracting State.

Appears in 6 contracts

Samples: Agreement, archiv.llv.li, Agreement

CAPITAL GAINS. 1. Gains or income derived by a resident of a Contracting State from the alienation of immovable (real) property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 6 contracts

Samples: home.treasury.gov, home.treasury.gov, home.treasury.gov

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 6 contracts

Samples: Agreement, Agreement, Double Taxation Agreement

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 6 contracts

Samples: Agreement, Agreement, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 6, and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 5 contracts

Samples: Double Taxation Agreement, Agreement, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 7 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 5 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com, www.dfa.ie

CAPITAL GAINS. 1. Gains 1.Gains derived in a Contracting State by a resident of a the other Contracting State from the sale or alienation of movable and immovable property referred to including shares in Article 6 and situated in the other Contracting State companies may be taxed in that other each of the Contracting StateStates in accordance with the laws of the respective States.

Appears in 5 contracts

Samples: www.firs.gov.ng, www.orandcconsultants.com, aopsglobal-ng.com

CAPITAL 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 property) and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 5 contracts

Samples: kgd.gov.kz, kgd.gov.kz, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and (real property) situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 5 contracts

Samples: www.ncilawgroup.com, www.unclefed.com, internationaltaxtreaty.com

CAPITAL GAINS. (1. ) 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 Contracting State.

Appears in 5 contracts

Samples: Agreement, www.revenue.ie, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of in a Contracting State Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State Party may be taxed in that other Contracting StateParty.

Appears in 4 contracts

Samples: Agreement, Agreement, Agreement

CAPITAL GAINS. 1. Gains Capital 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 Contracting State.

Appears in 4 contracts

Samples: www.mof.gov.sa, www.mof.gov.sa, zatca.gov.sa

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 3 contracts

Samples: Agreement, internationaltaxtreaty.com, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State One Side from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State Other Side may be taxed in that other Contracting StateOther Side.

Appears in 3 contracts

Samples: www.china-briefing.com, Agreement, www.dsf.gov.mo

CAPITAL GAINS. (1. ) 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 State, or from the alienation of shares in a company the assets of which consist principally of such property, may be taxed in that other Contracting State.

Appears in 3 contracts

Samples: botswanalaws.com, internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. 1. 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 State, or from the alienation of shares in a company the assets of which consist directly or indirectly principally of such property, may be taxed in that other Contracting State.

Appears in 3 contracts

Samples: South African Revenue, South African Revenue, www.burs.org.bw

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 3 contracts

Samples: s3-ap-northeast-1.amazonaws.com, www.hacienda.gob.es, internationaltaxtreaty.com

CAPITAL GAINS. 1. ) 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 Sta- te may be taxed in that other Contracting State.

Appears in 3 contracts

Samples: Rwanda, www.rra.gov.rw, www.droit-afrique.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 and situated in the other Contracting State may also be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

CAPITAL GAINS. 1. Gains Capital 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 Contracting State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 6, and situated in any of the other Contracting State States may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Tax Agreement, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable im- movable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: www.sif.admin.ch, www.sif.admin.ch

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com

CAPITAL GAINS. 1. 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 the Contracting StateState in which such property is situated.

Appears in 2 contracts

Samples: mattarlaw.com, mattarlaw.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 6, and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Mutual Agreement Procedure, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to as defined in Article 6 and of this Convention that is situated in the other Contracting State may be taxed subjected to tax in that other Contracting State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (6) and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Agreement, Tax Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to as defined in Article 6 6, and situated in the other Contracting State State, may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. 1. 1 - Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (6) and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Agreement, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property properly referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: Agreement, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to covered in Article 6 and situated in the other Contracting State may State, shall be taxed taxable in that other Contracting State.

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: es.usembassy.gov, internationaltaxtreaty.com

CAPITAL GAINS. 1. 1 — Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: www.ibc-madeira.com, info.portaldasfinancas.gov.pt

CAPITAL GAINS. (1. ) 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 shall be taxed taxable in that other Contracting State.

Appears in 2 contracts

Samples: Convention, internationaltaxtreaty.com

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in In the other Contracting State may be taxed in that other Contracting State.

Appears in 2 contracts

Samples: www.frcs.org.fj, www.frcs.org.fj

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State territory from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting State territory may be taxed in that other Contracting Stateterritory.

Appears in 2 contracts

Samples: Agreement, Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 article 6, paragraph 2, and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: treaties.un.org

CAPITAL GAINS. (1. ) 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 State, or from the alienation of shares in a company the assets of which consists principally of such property, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: theocharides.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State has in 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 Contracting Statethe State where the property is located.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to , as defined in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to described in Article 6 (Income from Immovable (Real) Property) and situated in the other Contracting State may be taxed in that other State. The term "property described in Article 6 (Income from Immovable (Real) Property) situated within the other Contracting State." includes-

Appears in 1 contract

Samples: Double Taxation Avoidance Agreement

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 1 contract

Samples: www.hacienda.gob.es

CAPITAL GAINS. (1. ) 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 or from the alienation of shares in a company the assets of which consist wholly or almost wholly of such property may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 and situated in the other Contracting State may be taxed in that other state. Gains from the alienation of shares or of similar rights in a company the assets of which consist principally of immovable property situated in a Contracting State, shall be taxable in that State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph 2 of Article 6 and situated in the other Contracting State 6, may be taxed in that other the Contracting StateState in which such immovable property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 б and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. 1- Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (6) and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to as defined in Article 6 and situated in the other Contracting State State, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: www.finanze.it

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in Article 6 and situated in the other Contracting State 6, paragraph 2, may be taxed in that other the Contracting StateState in which such property is situated.

Appears in 1 contract

Samples: www.finanze.gov.it

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CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property pro- perty referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: www.regjeringen.no

CAPITAL GAINS. 1. Gains derived by Those gains that a resident of a one Contracting State draws from the alienation of immovable property referred to as dealt with in Article article 6 and situated in the other Contracting State may be taxed are taxable in that this other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph 2 of Article 6 and situated in the other Contracting State 6, may be taxed in that other Contracting Statethe State in which such property is situated.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (6) and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. 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 Contracting State.

Appears in 1 contract

Samples: www.jlsk-group.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation aliena tion of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: www.sars.gov.za

CAPITAL GAINS. 1. Gains Capital gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph 2 of Article 6 and situated in the other Contracting State 6, may be taxed in that other the Contracting StateState in which such property is situated.

Appears in 1 contract

Samples: www.gov.il

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in Article 6 6, and situated in the other Contracting State may be taxed in that the other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated andsituated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from that are attributable to the alienation of immovable real property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: www.sars.gov.za

CAPITAL GAINS. 1. 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 State, or from the alienation of shares in a company the assets of which consists principally of such property, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and prop­ erty situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article article 6 of this Agreement and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. 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 taxable only in that other Contracting State.

Appears in 1 contract

Samples: www.veritaszim.net

CAPITAL GAINS. 1. 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 shall be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. (1. Gains ) Capital 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 Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. (1. ) 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 paragraph 2 may be taxed in that other the Contracting StateState in which such property is situated.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. 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 or shares in a company the assets of which consist mainly, directly or indirectly, of such property may be taxed in that other Contracting State.

Appears in 1 contract

Samples: www.emta.ee

CAPITAL GAINS. 1. Gains 1.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 or shares in a company the assets of which consist mainly of such property may be taxed in that other Contracting State.

Appears in 1 contract

Samples: mof.ge

CAPITAL GAINS. 1. 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. Gains from the alienation of shares or similar rights in a company the assets of which consist principally of immovable property situated in a Contracting State shall be taxable in that State.

Appears in 1 contract

Samples: www.spenceclarke.com

CAPITAL GAINS. 1. 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 State, or from the alienation of shares in a company the assets of which consist principally of such property, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Sweden Double Taxation Avoidance Agreement

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State contracting state from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting State contracting state may be taxed in that other Contracting Statestate.

Appears in 1 contract

Samples: Malaysia Double Taxation Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in Article 6 and situated in the other Contracting State State, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State one of the States from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State State, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in paragraph 2 of Article 6 7 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. 1- 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 Contracting State.

Appears in 1 contract

Samples: download1.fbr.gov.pk

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State one of the States from the alienation of immovable property referred to in Article 6 of this Convention and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. Gains derived derrived by a resident of a Contracting State from the alienation of immovable property referred to in paragrah (2) of Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Double Taxation Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article Articl e 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. Gains Profits or 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 Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in Article 6 and 6, that is situated in the other Contracting State may be taxed subjected to tax in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, such as those defined in Article 6 6, and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. (1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in paragraph (2) of Article 6 and 7, situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

CAPITAL GAINS. 1. ) Gains derived by a resident of a Contracting State from the alienation of immovable property referred to as defined in paragraph 2 of Article 6 6, and situated in the other Contracting State State, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property property, referred to in Article 6 and 6, situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to , as defined in Article Section 6 and , situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: Agreement

CAPITAL GAINS. 1. 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 only in that other Contracting the latter State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to property, as defined in Article 6 and 6, situated in the other Contracting State may only be taxed in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

CAPITAL GAINS. 1. Gains derived by a resident of a Contracting State one of the States from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 1 contract

Samples: kwaracails.edu.ng

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