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of <h1>Cross-Border Property Income Taxation: Immovable Property Taxed in State Where Located, Excludes Ships and Aircraft</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State may be taxed in the state where the property is situated. 'Immovable property' includes property as defined by the laws of the state where it is located, encompassing accessory property, livestock, agricultural and forestry equipment, and rights related to land, but excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other forms of property use and extends to enterprises and independent personal services involving immovable property.
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