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of <h1>Income from Immovable Property Taxable in State Where Property is Located, Covers Various Uses and Enterprise Income.</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' includes property as defined by the laws of the State where it is situated, encompassing property accessory to immovable property, agricultural and forestry equipment, and rights related to landed property. It excludes ships, land vehicles, and aircraft. The taxation applies to income from direct use, leasing, or any other use of immovable property, and extends to enterprise income and income from independent personal services involving such property.
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