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of <h1>Income from Immovable Property Taxed in State Where 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 that other State. 'Immovable property' includes property as defined by the law of the State where it is situated, and encompasses accessories, agricultural and forestry equipment, and rights related to land, but excludes ships, boats, and aircraft. These provisions apply to income from direct use, letting, or other uses of immovable property, including income from enterprises and independent personal services involving immovable property.
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