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CAPITAL GAINS

Article 13 - Agreement - DTAA - Article 13 - ARTICLE 13 1. Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other St .....

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vailable to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) .....

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