CAPITAL GAINS. 1. Gains derived by a resident of a territory from the alienation of immovable property referred to in Article 6 and situated in the other territory may be taxed in that other territory.
Appears in 10 contracts
Samples: Agreement, Agreement, Tax Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a territory Territory from the alienation of immovable property referred to in Article 6 and situated in the other territory Territory may be taxed in that other territoryTerritory.
Appears in 8 contracts
Samples: Agreement, Man Double Taxation Agreement, Jersey Double Taxation Agreement
CAPITAL GAINS. 1. Gains derived by a resident of a territory from the alienation of immovable property referred to in Article 6 and situated in the other territory territory, or from the alienation of any option or similar right to acquire such an immovable property, may be taxed in that other territory.
Appears in 1 contract
Samples: internationaltaxtreaty.com
