Income from immovable property may be taxed in the state where the property is situated under treaty rules. Income from immovable property may be taxed in the Contracting State where the property is situated. "Immovable property" is defined by the law of that ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Income from immovable property may be taxed in the state where the property is situated under treaty rules.
Income from immovable property may be taxed in the Contracting State where the property is situated. "Immovable property" is defined by the law of that State and includes accessories, agricultural livestock and equipment, rights subject to landed property law, usufruct and payment rights for working mineral deposits and other natural resources; ships and aircraft are excluded.
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TaxTMI 
TaxTMI 
