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of <h1>Income from immovable property may be taxed where it's located; includes land rights, 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 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, agricultural and forestry equipment, and rights related to land use, excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other uses of immovable property, including income from enterprises and independent personal services involving such property.
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