Immovable property taxation: income from property located in the other Contracting Party may be taxed there. Article 6 provides that income derived by a resident of one Contracting Party from immovable property situated in the other Contracting Party may be taxed in that other Party; it includes agricultural and forestry income, accessory property, usufruct and rights to payments for working mineral deposits and other natural resources, excludes ships, boats and aircraft, treats property as situated where the land or resources are located or worked, and applies to direct use, letting, enterprise property income and immovable property used for independent personal services.