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of <h1>Income from immovable property in another State can be taxed there; includes leasing and natural resource rights.</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State can be taxed in that other State. 'Immovable property' is defined according to the laws of the State where the property is located and includes property accessories, agricultural and forestry equipment, and certain rights related to natural resources. This provision applies to income from direct use, leasing, or other uses of immovable property. It also covers income from immovable property owned by enterprises and used for independent personal services. Ships, boats, and aircraft are excluded from this definition.
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