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of <h1>Income from immovable property in a different state may be taxed there; excludes ships, boats, and aircraft.</h1> Income from immovable property earned by a resident of one Contracting State, but situated in the other Contracting State, may be taxed in the latter. The definition of 'immovable property' aligns with the law of the State where the property is located and includes accessories, agricultural and forestry equipment, and rights related to natural resources, excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other uses of such property, including income from enterprises and independent personal services involving immovable property.
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