GAINS FROM THE ALIENATION OF PROPERTY. 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 PROPERTY. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article 6, may be taxed in the Contracting State in which such property is situated.
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property may be taxed in the Contracting State in which such property is situated.
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains derived by a resident 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.
GAINS FROM THE ALIENATION OF PROPERTY. 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 deriving their value from immovable property situated in the other Contracting State shall be taxable only in that other Contracting State.
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property, as defined in paragraph 2 of Article VI, may be taxed in the Contracting State in which such property is situated. FBR, Government of Pakistan
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of real property, as defined in paragraph 2 of Article 6 may be taxed in the Contracting State in which such property is situated. Gains from the alienation of property other than real property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of property other than real property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing professional services, including such gains from the alienation of such a permanent establishment (alone or together with the whole enterprise) or of such fixed base, may be taxed in that other State. However, gains from the alienation of ships or aircraft operated by an enterprise of a Contracting State in international traffic and property other than real property pertaining to the operation of such ships or aircraft shall be taxable only in the State of which the enterprise is a resident.
