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of <h1>Residents' Income from Foreign Immovable Property Taxable in Property's Location; Excludes Ships, Boats, Aircraft</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State may be taxed in that other State. 'Immovable property' is defined by the laws of the State where the property is situated and includes property accessories, agriculture and forestry equipment, and rights related to land. This definition excludes ships, boats, and aircraft. The provisions apply to income from direct use, leasing, or other uses of immovable property, including income from enterprises and independent personal services involving such property.
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