Q752
In the tax treaties based on OECD and UN model tax conventions, where capital gains arises on alienation of an immovable property, such gains derived
A.
will always be taxed only in the place of residence of the taxpayer
B.
will always be taxed only in the place of location of the immovable property
C.
can be taxed in both States and appropriate relief allowed as per the terms of the DTAA in the place of residence
AnswerD.
None of the above
Answer: Option C
Solution
Answer: Option C
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