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of <h1>Income from Immovable Property Taxed in State Where Property is Located; Includes Leasing and Enterprise Income.</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State may be taxed in the latter. 'Immovable property' is defined according to the laws of the State where the property is situated and includes property accessories, agricultural equipment, and rights related to land, excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other uses of immovable property, and extends to income from enterprises and independent personal services involving such property.
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