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of <h1>Income from immovable property in another state can be taxed there; excludes 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' includes property as defined by the laws of the property's location, encompassing accessories, livestock, agriculture and forestry equipment, and rights related to land use, but excluding ships and aircraft. This provision applies to income from direct use, leasing, or any other use of immovable property, including income from enterprises and independent personal services involving such property.
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