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of <h1>Income from immovable property in another state can be taxed there; ships, boats, aircraft excluded.</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' 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 rights related to land use and natural resources. This provision applies to income from direct use, leasing, or any other utilization of immovable property, including income from enterprises and independent personal services involving such property. Ships, boats, and aircraft are excluded from this definition.
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