МЕЖДУ ПРАВИТЕЛЬСТВОМ РОССИЙСКОЙ ФЕДЕРАЦИИ И ПРАВИТЕЛЬСТВОМ БОЛИВАРИАНСКОЙ РЕСПУБЛИКИ ВЕНЕСУЭЛА ОБ ИЗБЕЖАНИИ ДВОЙНОГО НАЛОГООБЛОЖЕНИЯ И ПРЕДОТВРАЩЕНИИ УКЛОНЕНИЯ ОТ НАЛОГООБЛОЖЕНИЯ В ОТНОШЕНИИ НАЛОГОВ НА ДОХОДЫ И КАПИТАЛ. Конвенция. Правительство РФ. 22.12.03

Article 13
                            Capital gains

     1.  Gains  derived  by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and situated
in the other Contracting State, may be taxed in that other State.
     2.  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 or of
movable property pertaining to a fixed base available to a resident of
a  Contracting State in the other Contracting State for the purpose of
performing independent personal service, including such gains from the
alienation  of such a permanent establishment (alone or with the whole
enterprise) or of such fixed base, may be taxed in that other State.
     3.  Gains  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 the Contracting
State of which the alienator is a resident.
     4.  a) Gains from the alienation of shares or other rights of the
capital  stock of a company the property of which consists directly or
indirectly principally of immovable property situated in a Contracting
State may be taxed in that State;
     b)  for the purposes of this paragraph, "principally" in relation
to  ownership  of immovable property means the value of such immovable
property  exceeding  50  percent  of the aggregate value of all assets
owned by the company, partnership, trust or estate.
     5.   Gains  from  the  alienation  of  shares  that  represent  a
participation  of  more  than  25  percent  of  the stock of a company
resident of a Contracting State may be taxed in that State.
     6.  Gains  from  the  alienation  of any property other than that
referred  to  in the paragraphs mentioned above, shall be taxable only
in the Contracting State of which the alienator is a resident.