TaxTMI Login
Just a moment...
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 in another Contracting State is taxable there; excludes ships, boats, aircraft.</h1> Income derived by a resident of one Contracting State from immovable property located in another Contracting State may be taxed in the latter. 'Immovable property' is defined by the laws of the State where the property is situated and includes accessories, livestock, agricultural and forestry equipment, and rights related to land. It excludes ships, boats, and aircraft. The provisions apply to income from direct use, leasing, or other uses of such property, including income from enterprises and independent personal services involving immovable property.
TaxTMI 
TaxTMI 
