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of <h1>Income from Property Taxed Where Located; Includes Accessories, Livestock, and Equipment; Excludes Vehicles.</h1> Income from immovable property earned by a resident of one Contracting State, but located in the other Contracting State, may be taxed in the state where the property is situated. 'Immovable property' is defined by the laws of the state where the property is located and includes property accessories, livestock, agricultural and forestry equipment, and rights related to land. Income from direct use, leasing, or other uses of such property, including enterprise-related and independent personal service uses, is subject to these provisions. Ships, boats, aircraft, and motor cars are excluded from this definition.
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