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of <h1>Income from immovable property in one Contracting State may be taxed where the property is located, excluding 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 latter. 'Immovable property' is defined according to the laws of the State where the property is situated and includes property accessories, agricultural and forestry equipment, and rights related to land. This definition excludes ships, boats, and aircraft. The provisions apply to income from direct use, leasing, or other uses of immovable property, including enterprise income and income from property used for independent personal services.
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