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<h1>Income from immovable property in another State can be taxed there; includes land accessories but excludes vehicles.</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' includes property as defined by the law of the State where the property is located, encompassing property accessories, agricultural and forestry equipment, and rights related to landed property. It excludes ships, boats, and aircraft. The rules apply to income from direct use, leasing, or any other use of immovable property, including income from such property owned by enterprises or used for independent personal services.