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1·Where, however, such gains do not arise in the other Contracting State they shall be taxable only in the Contracting State of which the alienator is a resident.

但是，如果这种收益不是发生于缔约国另一方，应仅在转让者为居民的缔约国征税。

转让者

1·Where, however, such gains do not arise in the other Contracting State they shall be taxable only in the Contracting State of which the alienator is a resident.

但是，如果这种收益不是发生于缔约国另一方，应仅在转让者为居民的缔约国征税。