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.
Appears in 51 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
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.
Appears in 9 contracts
Samples: Agreement, Taxation Avoidance Agreement, Agreement
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property, as defined in paragraph 2 (2) of Article 6, may be taxed in the Contracting State in which such property is situated.
Appears in 6 contracts
Samples: Agreement, Double Taxation Avoidance Agreement, Double Taxation Avoidance Agreement
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 derived by a resident of a Contracting State from the alienation of shares or comparable interests in a company, the assets of which consist wholly or principally of immovable property situated in the other Contracting State, may be taxed in that other State.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, Agreement
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property, as defined property referred to in paragraph 2 of Article 66 (Income from Immovable Property), may be taxed in the Contracting State in which such property is situated.
Appears in 2 contracts
Samples: Taxation Avoidance Agreement, internationaltaxtreaty.com
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable real property, as defined in paragraph 2 of Article 6, may be taxed in the Contracting State in which such property is situated.
Appears in 2 contracts
Samples: Taxation Agreement, Taxation Agreement
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property, as defined property referred to in paragraph 2 of Article 66 (“Income from Immovable Property”), may be taxed in the Contracting State in which such property is situated.
Appears in 1 contract
Samples: Taxation Avoidance Agreement
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property, as defined property referred to in paragraph 2 of Article 66 ("Income from Immovable Property"), may be by taxed in the Contracting State in which such property is situated.
Appears in 1 contract
Samples: internationaltaxtreaty.com
