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

AutoNDA by SimpleDocs

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 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 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 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 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 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 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 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 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 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 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 Sta- te may be taxed in that other Contracting State.

Appears in 3 contracts

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

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 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 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: Agreement, internationaltaxtreaty.com, 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 (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 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 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. 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 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 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 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 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 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 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 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 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 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. 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 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 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 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. 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 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 of this Agrement 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 StateState .

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 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

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 or movable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State. The term "movable property" shall have the meaning which it has under the law of the Contracting StateState in which the property in question 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 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 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

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 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 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

AutoNDA by SimpleDocs

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 State, may be taxed subjected to tax in that other Contracting State.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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 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 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 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 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 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 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: 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 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 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 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 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 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 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 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 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 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 ) 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 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 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 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. ) 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 may be taxed taxable only in that other Contracting State.

Appears in 1 contract

Samples: www.veritaszim.net

CAPITAL GAINS. 1. 1.a) 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 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 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 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.nyansa-africa.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 or shares in a company the assets of which consist mainly of such property or an interest in a partnership or trust, the value of which is derived principally from immovable property situated in the other Contracting State, may be taxed in that other Contracting State.

Appears in 1 contract

Samples: www.emta.ee

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 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. 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 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 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 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: www.llv.li

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 (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 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 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. 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

Draft better contracts in just 5 minutes Get the weekly Law Insider newsletter packed with expert videos, webinars, ebooks, and more!