TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Income from Immovable Property Taxed in State Where Property is Located, Includes Leasing and Direct Use.</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 accessory to immovable property, livestock, agricultural and forestry equipment, rights related to landed property, usufruct of immovable property, and rights to payments for mineral deposits and natural resources. This definition excludes ships, boats, and aircraft. The rules apply to income from direct use, leasing, or other uses of immovable property, including property of enterprises and for independent personal services.
TaxTMI 
TaxTMI 
