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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Income from immovable property may be taxed where the property is situated, including agricultural and forestry income.</h1> Income derived by a resident from immovable property situated in the other Contracting State may be taxed in that State, including income from agriculture and forestry. The term immovable property is determined by the law of the State where the property lies and includes accessories, livestock, agricultural equipment, rights governed by landed property law, usufruct and payments for working mineral deposits, while excluding ships, boats and aircraft. The taxing right applies to direct use, letting or other uses and extends to enterprise income and immovable property used for independent personal services.

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