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of <h1>Income from immovable property per Article 6 of DTAA taxed where property is located, excludes ships and aircraft.</h1> Income from immovable property, as outlined in Article 6 of the Double Taxation Avoidance Agreement (DTAA) between Malta and another Contracting State, may be taxed in the state where the property is located. The term 'immovable property' includes property as defined by the laws of the state where it is situated, encompassing agriculture, forestry, and related rights, but excludes ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other utilization of such property, including income from enterprises and independent personal services related to immovable property.
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