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.

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.

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 Contracting State.

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.

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 and situated in the other Contracting State may be taxed in that other State. 2. Gains derived by a resident of a Contracting State from the alienation of shares or other corporate rights referred to in paragraph 4 of Article 6 may be taxed in the Contracting State in which the immovable property held by the company is situated.

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 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 State.

CAPITAL GAINS. 1. Gains or income 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.

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 (6) and situated in the other Contracting Contract- ing State may be taxed in that other State.

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 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 including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) may be taxed in that other Contracting State.

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. 2. Gains derived by a resident of a Contracting State from the alienation of shares, other than shares traded on a recognised Stock Exchange, deriving at least seventy-five

CAPITAL GAINS. 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 State.

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.

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

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 the other Contracting State, but the tax so charged shall be reduced by an amount equal to 50% (fifty percent) of such tax.

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.

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

CAPITAL GAINS. 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 State.

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

CAPITAL GAINS. 1. a) 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.

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