Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Income from immovable property in another state can be taxed there; includes agriculture, forestry, excludes vehicles.</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' is defined according to the laws of the property's location and includes agricultural and forestry property, livestock, equipment, and certain rights related to land use. This definition excludes ships, boats, and aircraft. The taxation applies to income from direct use, leasing, or other uses of immovable property, and extends to income from immovable property of enterprises or used for independent personal services.
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