Capital gain - sale of shares, debt instruments and derivatives ...

Capital gains from share sales taxed in taxpayer's residence country under Tax Treaty Article 13(4). "Exempt" term clarified.

June 22, 2018

Case Laws Income Tax AT

Capital gain - sale of shares, debt instruments and derivatives - The expression ‘exempt’ has been loosely used - the overriding nature of Article 13(4) of the Tax Treaty makes the capital gain taxable only in the country of residence of the assessee.

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Capital gain - sale of shares, debt instruments and derivatives ...

Capital gains from share sales taxed in taxpayer's residence country under Tax Treaty Article 13(4). "Exempt" term clarified.

June 22, 2018

Case Laws Income Tax AT

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