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of <h1>Income from immovable property in another state may be taxed there; 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 the latter. 'Immovable property' is defined by the laws of the State where the property is situated and includes property accessory to immovable property, livestock, agricultural and forestry equipment, and certain rights related to natural resources, but excludes ships, boats, and aircraft. This provision applies to income from direct use, letting, or any form of use of immovable property, including income from enterprises and independent personal services involving such property.
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