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.
Appears in 14 contracts
Samples: Taxation Avoidance Agreement, Taxation Avoidance Agreement, Taxation Avoidance Agreement
GAINS FROM THE ALIENATION OF PROPERTY. (1. Gains ) Capital gains from the alienation of immovable property 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 Avoidance Agreement, assets.publishing.service.gov.uk
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation of immovable property 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 Avoidance Agreement, Taxation Avoidance Agreement
GAINS FROM THE ALIENATION OF PROPERTY. 1. Gains from the alienation alimentation of immovable property property, as defined in Article 6, may be taxed in the Contracting State in which such property is situated.
Appears in 1 contract
Samples: Tax Agreement