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of <h1>Income from Immovable Property Taxable in State Where Property Is Located, Including Agricultural and Forestry Income</h1> A resident of a Contracting State may be taxed by the other Contracting State on income from immovable property located there, including agricultural and forestry income. 'Immovable property' is defined by the law of the State where the property is situated and includes accessories, livestock and equipment used in agriculture/forestry, landed-property rights, usufruct, and rights to payments for working mineral deposits and other natural resources; ships, boats and aircraft are excluded. The rule covers income from direct use, letting, or other forms of use, and applies to enterprise property and property used to perform independent personal services.
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