CAPITAL GAINS. 1. Gains derived by a resident in a Contracting Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting Party may be taxed in that other Party.
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CAPITAL GAINS. 1. Gains derived by a resident in of a Contracting Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting Party may shall be taxed taxable only in that other Party.
Appears in 4 contracts
Samples: Agreement of 12th, Agreement, www.llv.li
CAPITAL GAINS. 1. Gains derived by a resident in of a Contracting Party from the alienation of immovable property referred to in Article 6 (Income from Immovable Property) and situated in the other Contracting Party may be taxed in that other Party.
Appears in 2 contracts
CAPITAL GAINS. 1. Gains derived by a resident in of a Contracting Party from the alienation of immovable property referred to in paragraph 2 of Article 6 and situated in the other Contracting Party may be taxed in that other Party.
Appears in 1 contract
Samples: www.legco.gov.hk
CAPITAL GAINS. 1. (a) Gains derived by a resident in of a Contracting Party from the alienation of immovable property referred to in Article 6 and situated in the other Contracting Party may be taxed in that other Party.
Appears in 1 contract
Samples: Agreement
CAPITAL GAINS. 1. Gains derived by a resident in of a Contracting Party from the alienation of immovable property referred to in Article 6 of this Agreement and situated in the other Contracting Party may be taxed in that other Contracting Party.
Appears in 1 contract
Samples: Agreement
