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of <h1>Income from immovable property in another Contracting State may be taxed there; excludes 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 by the laws of the State where the property is situated and includes property accessory to immovable property, agricultural and forestry equipment, and rights related to land. This definition excludes ships, boats, and aircraft. The rules apply to income from direct use, leasing, or other uses of immovable property, as well as to income from such property held by enterprises or used for independent personal services.
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