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of <h1>Income from immovable property, including agriculture, can be taxed where the property is located. Ships and aircraft excluded.</h1> Income from immovable property, including agriculture or forestry, earned by a resident of one Contracting State and situated in another may be taxed in the latter. 'Immovable property' is defined by the laws of the location where the property exists and includes property accessories, livestock, agricultural and forestry equipment, and rights related to land and natural resources, excluding ships and aircraft. The taxation applies to income from direct use, leasing, or any other form of utilization of such property, including income from enterprises and independent personal services involving immovable property.
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