TaxTMI Login
Just a moment...
AI-powered research trained on the authentic TaxTMI database.
Launch AI Search →Powered by Weblekha - Building Scalable Websites
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
<h1>Income from immovable property: taxable in the state where the property is located under treaty rules.</h1> Income by a resident from immovable property situated in the other Contracting State may be taxed in that other State; immovable property is defined by the law of the State where the property is situated and includes accessories, agricultural livestock and equipment, rights treated as landed property, usufruct and payments for working natural resources, while ships, boats and aircraft are excluded. The rule covers income from direct use, letting or other forms of use, and applies to enterprise property income and property used for independent personal services.
TaxTMI 
TaxTMI 
