Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from Immovable Property Taxable in State Where Property is Located, Excludes Ships, Boats, Aircraft</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' is defined according to the laws of the State where the property is situated and includes property accessories, rights of claim, and certain natural resource rights, but excludes ships, boats, and aircraft. The taxation applies to income from direct use, leasing, or other uses of immovable property, including that of enterprises or for independent personal services.
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