TMI BlogAlienation of propertyX X X X Extracts X X X X X X X X Extracts X X X X ..... om the alienation of property, other than real property referred to in Articl e 6, that forms part of the business property of a permanent establishment which an enterprise of one of the Contracting States has in the other Contracting State or pertains to a fixed base available to a resident of the first-mentioned State in that other State for the purpose of performing independent personal service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be taxed in that State. 5. Income or gains derived from the alienation of shares or comparable interests in a company, other than those referred to in paragraph (4), may be taxed in the ContractingState of which the company is a resident. 6. Nothing in this Agreement affects the application of a law of a Contracting State relating to the taxation of gains of a capital nature derived from the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|