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
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
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