Source paragraph 1
(1) Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
Source paragraph 2
(2) Gains from the alienation of shares and similar rights in a company‚ the assets of which consist directly or indirectly principally of immovable property situated in a Contracting State‚ may be taxed in that State.
Source paragraph 3
(3) Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise)‚ may be taxed in that other State.
Source paragraph 4
(4) Gains of an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft‚ shall be taxable only in that State.
Source paragraph 5
(5) Gains from the alienation of any property other than that referred to in the preceding paragraphs‚ shall be taxable only in the Contracting State of which the alienator is a resident.
Source paragraph 6
(6) Where an individual was a resident of a Contracting State for a period of 5 years or more and has become a resident of the other Contracting State‚ paragraph 5 shall not prevent the first-mentioned State from taxing under its domestic law the capital appreciation of shares in a company resident in the first-mentioned State for the period of residency of that individual in the first-mentioned State. In such case‚ the appreciation of capital taxed in the first-mentioned State shall not be included in the determination of the subsequent appreciation of capital by the other State.