Income from immovable property can be taxed in the state where the property is located, including agricultural income. Income from immovable property derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture or forestry and income from direct use, letting, or other forms of use, while ships, boats and aircraft are excluded.
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 can be taxed in the state where the property is located, including agricultural income.
Income from immovable property derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture or forestry and income from direct use, letting, or other forms of use, while ships, boats and aircraft are excluded.
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