Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income from Immovable Property Can Be Taxed in the State Where Property is Located Under Tax Treaty Rules.</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 by the law of the State where the property is situated and includes property accessory to immovable property, agricultural and forestry equipment, and rights related to mineral deposits and natural resources. This provision applies to income from direct use, leasing, or other utilization of immovable property, including income from enterprises and independent personal services involving such property. Ships, boats, and aircraft are excluded from this definition.
TaxTMI 
TaxTMI 
