Income from immovable property: taxable in the State where the property is situated under treaty definitions and scope. Article 6 establishes that income from immovable property derived by a resident of one Contracting State and situated in the other State may be taxed in the State where the property is situated; 'immovable property' is defined by the law of the property State and includes accessories, rights of claim, livestock and equipment used in agriculture and forestry, usufruct and rights to payments for working natural resources, excluding ships, boats and aircraft. The Article applies to income from direct use, letting or other use and extends to enterprise income and income from property used in independent personal services.
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.
Provisions expressly mentioned in the judgment/order text.
Income from immovable property: taxable in the State where the property is situated under treaty definitions and scope.
Article 6 establishes that income from immovable property derived by a resident of one Contracting State and situated in the other State may be taxed in the State where the property is situated; "immovable property" is defined by the law of the property State and includes accessories, rights of claim, livestock and equipment used in agriculture and forestry, usufruct and rights to payments for working natural resources, excluding ships, boats and aircraft. The Article applies to income from direct use, letting or other use and extends to enterprise income and income from property used in independent personal services.
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