Taxation of immovable property: source State may tax income from property, including agricultural use and resource payments. Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture and forestry and receipts from direct use, letting, or other utilization of the property. The term immovable property is determined by the law of the State where the property is situated and includes property accessories, agricultural livestock and equipment, landed-property rights, usufructs, and rights to payments for working mineral deposits and other natural resources, while excluding ships, boats and aircraft. These provisions also apply to enterprises and to property used for independent personal services.