让渡人,赠予者;疏远者;
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。
He is a alienator in this matter.
他是转让人。
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