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<h1>Income from immovable property in another State can be taxed there; includes rentals and enterprise-related earnings.</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 according to the laws of the State where the property is situated and includes property accessory to immovable property, agricultural and forestry equipment, and certain rights related to landed property, excluding ships, boats, and aircraft. The tax provisions apply to income from direct use, rental, or other uses of immovable property, and extend to enterprises and independent personal services involving such property.