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Austria

Category: Agreements Double Taxation Agreements With Different Countries

the capital asset is situated at the time of such sale, exchange or transfer. For this purpose, the situs of the shares of a company shall be deemed to be in the territory where the company is


Federal Republic Of Germany

Category: Agreements Double Taxation Agreements With Different Countries

the capital asset is situated at the time of such sale, exchange or transfer. For this purpose, the situs of the shares of a company shall be deemed to be in the Contracting State where the company


United Arab Republic

Category: Agreements Double Taxation Agreements With Different Countries

only in the Contracting State in which such property is situated.2. For the purpose of this Article the situs of the shares of a company shall be deemed to be in the Contracting State where the company


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