Taxation of immovable property: income from property may be taxed in the State where the property is situated. Article 6 provides that income from immovable property situated in a Contracting State may be taxed in that State, covering agriculture and forestry and income from direct use, letting, or other uses. 'Immovable property' is defined by the law of the State where the property is located and includes accessories, certain rights, livestock and equipment used in agriculture and forestry, usufruct, and rights to payments for working natural resources; ships, boats and aircraft are excluded. The Article also applies to enterprise property income and property used for independent personal services.
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.
Taxation of immovable property: income from property may be taxed in the State where the property is situated.
Article 6 provides that income from immovable property situated in a Contracting State may be taxed in that State, covering agriculture and forestry and income from direct use, letting, or other uses. "Immovable property" is defined by the law of the State where the property is located and includes accessories, certain rights, livestock and equipment used in agriculture and forestry, usufruct, and rights to payments for working natural resources; ships, boats and aircraft are excluded. The Article also applies to enterprise property income and property used for independent personal services.
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