TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income from Immovable Property Taxed in State Where Property Is Located Under Tax Treaty Provisions</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' includes property defined by the laws of the state where it is situated, and encompasses accessory property, livestock, agricultural and forestry equipment, and rights related to land, excluding ships and aircraft. This provision applies to income from direct use, leasing, or other utilization of immovable property, including income of enterprises and from property used for independent personal services.
TaxTMI 
TaxTMI 
