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of <h1>Income from immovable property in another state may be taxed there; includes land-related rights but excludes ships.</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 by the laws of the State where the property is located and includes property accessory to immovable property, 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, as well as income from such property held by enterprises or used for independent personal services.
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