Capital Gains

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..... ment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available 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) or of such fixed .....

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..... ing such alienation, held directly or indirectly at least 5 per cent of the capital of that company. 7. Gains from the alienation of any property other than that referred to in preceding paragraphs of this Article shall be taxable only in the Contracting State of which the alienator is a resident. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation T .....

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