Income from immovable property can be taxed where the property is located, including agricultural and mineral working rights. Income from immovable property situated in a Contracting State may be taxed in that State; this includes agriculture and forestry income, income from direct use, letting or other use, enterprise income from immovable property, and income from immovable property used for independent personal services. 'Immovable property' is defined by the law of the State where the property lies and includes accessory property, livestock and agricultural equipment, usufruct, and rights to payments for working mineral deposits, while excluding ships, boats and aircraft.
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 can be taxed where the property is located, including agricultural and mineral working rights.
Income from immovable property situated in a Contracting State may be taxed in that State; this includes agriculture and forestry income, income from direct use, letting or other use, enterprise income from immovable property, and income from immovable property used for independent personal services. "Immovable property" is defined by the law of the State where the property lies and includes accessory property, livestock and agricultural equipment, usufruct, and rights to payments for working mineral deposits, while excluding ships, boats and aircraft.
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