Common use of Gains Clause in Contracts

Gains. 1. Gains derived by a resident of a Contracting State that are attributable to the alienation of real property situated in the other Contracting State may be taxed in that other State.

Appears in 10 contracts

Samples: United States Agreement, www.fondazionenazionalecommercialisti.it, www.legislation.gov.uk

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Gains. 1. Gains derived by a resident of a Contracting State that are attributable to from the alienation disposition of real property situated in the other Contracting State may be taxed in that other State.

Appears in 4 contracts

Samples: internationaltaxtreaty.com, www.irs.gov, qi-toolkit.swissbanking.org

Gains. 1. Gains derived by a resident of a Contracting State that are attributable to from the alienation of real property referred to in Article 9 (Income from Real Property) and situated in the other Contracting State may be taxed in that other State.

Appears in 4 contracts

Samples: www.unclefed.com, www.irs.gov, www.swissbanking.ch

Gains. 1. Gains derived by a resident of a Contracting State that are attributable to from the alienation of real property (immovable property) situated in the other Contracting State may be taxed in that other Contracting State.

Appears in 3 contracts

Samples: taxguru.in, www.treasury.gov, home.treasury.gov

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Gains. 1. Gains derived by a resident of a Contracting State that are attributable to the alienation of real (immovable) property situated in the other Contracting State may be taxed in that other State.

Appears in 2 contracts

Samples: freemanlaw.com, qi-toolkit.swissbanking.org

Gains. 1. ) Gains derived by a resident of a Contracting State that are attributable to the alienation of real property situated in the other Contracting State may be taxed in that other State.

Appears in 1 contract

Samples: qi-toolkit.swissbanking.org

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