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of <h1>Income from immovable property in another Contracting State may be taxed there, excluding ships, boats, 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 according to the laws of the state where the property is situated and includes property accessories, agricultural and forestry equipment, certain rights, and payments related to natural resources, excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other uses of immovable property, including income from enterprises and independent personal services involving immovable property.
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