Introducing the “In Favour Of” filter in Case Laws.
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of <h1>Income from immovable property in another State is taxable there; includes land rights, excludes vehicles.</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State can be taxed in that other State. 'Immovable property' is defined according to the laws of the State where the property is situated and includes property accessory to immovable property, livestock, agricultural and forestry equipment, and rights related to land and natural resources, but excludes vehicles and aircraft. The rules apply to income from direct use, leasing, or other utilization of immovable property, including income from enterprises and independent personal services associated with such property.
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