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of <h1>Income from Immovable Property Taxed in State Where Property is Located, Includes Equipment and Related Rights</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. The term 'immovable property' is defined by the law of the State where the property is situated and includes property accessories, livestock, agricultural and forestry equipment, and rights related to landed property, excluding ships, boats, and aircraft. This provision applies to income from direct use, letting, or other uses of immovable property, and extends to enterprises and independent personal services involving such property.
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