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of <h1>Taxation of Immovable Property Income Limited to State of Location; Excludes Ships and Aircraft.</h1> Income from immovable property is subject to taxation only in the Contracting State where the property is located. The definition of immovable property follows the laws of the state where it is situated and includes property accessories, agricultural and forestry equipment, and rights related to natural resource extraction. Ships and aircraft are excluded. These provisions apply to income from direct use, leasing, or any other use of immovable property, including property income of enterprises and income from property used for independent personal services.
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