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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Income from Immovable Property Cross-Border: Rules on Direct Use, Leasing, and Corporate Rights</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 according to the laws of the State where the property is situated and includes property accessory to it, livestock, agriculture, and forestry equipment, among others. This provision applies to income from direct use, leasing, or other uses of immovable property. Additionally, income from corporate rights allowing enjoyment of such property is taxable in the property's location. These rules also apply to enterprises and independent personal services involving immovable property.
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