Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Income from immovable property can be taxed where located, per Double Tax Avoidance Agreement, including business and personal income.</h1> Income from immovable property, as outlined in the Double Tax Avoidance Agreement between the Kyrgyz Republic and another Contracting State, may be taxed in the state where the property is located. Immovable property includes assets such as land, buildings, and equipment used in agriculture and forestry, but excludes vehicles like ships and aircraft. Income from direct use, leasing, or other forms of utilization of such property is taxable. This applies to both personal and business income, including situations where share ownership grants rights to enjoy immovable property held by a company.
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