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of <h1>Income from immovable property in another state can be taxed there; includes land rights, excludes ships and aircraft.</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 by the law of the state where the property is located and includes accessory property, agricultural and forestry equipment, and rights related to land use, excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other uses of immovable property, as well as income from such property owned by enterprises or used for independent personal services.
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