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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Taxation of immovable property: income from property located in another State may be taxed where situated.</h1> Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. The term immovable property is determined by the law of the State where the property is situated and includes accessories to land, livestock and equipment used in agriculture and forestry, rights governed by landed property law, usufruct, and rights to payments for working mineral deposits and other natural resources; ships and aircraft are excluded. The provision covers income from direct use, letting or any other form and applies to enterprises.

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