Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Income from immovable property can be taxed where the property is located; covers various uses and related rights.</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 accessory to immovable property, livestock, equipment used in agriculture and forestry, and rights related to land, excluding ships, boats, and aircraft. This provision applies to income from direct use, letting, or other uses of immovable property, and extends to income from immovable property of enterprises and for independent personal services.