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of <h1>Bilateral Tax Treaty Clarifies Cross-Border Property Income Taxation Rules for Agricultural and Rental Earnings</h1> A bilateral tax treaty provision governing taxation of immovable property income across contracting states. The article allows the state where property is located to tax income derived from such property, including agricultural and forestry earnings. It broadly defines immovable property, encompassing accessory rights, agricultural equipment, and natural resource extraction rights. The provision applies to direct use, rental, and income from property used in enterprise or independent professional services.
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