Income from immovable property may be taxed in the state where the property is situated under the treaty. Income from immovable property derived by a resident of one Contracting State from property situated in the other Contracting State may be taxed in that other State; this includes income from agriculture or forestry, direct use, letting or other forms of use, income of an enterprise from immovable property and income from property used for independent personal services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income from immovable property may be taxed in the state where the property is situated under the treaty.
Income from immovable property derived by a resident of one Contracting State from property situated in the other Contracting State may be taxed in that other State; this includes income from agriculture or forestry, direct use, letting or other forms of use, income of an enterprise from immovable property and income from property used for independent personal services.
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