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 can be taxed in the state where the property is located, excluding ships and aircraft.</h1> Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. 'Immovable property' is defined according to the law of the State where the property is located and includes property accessory to immovable property, agricultural and forestry equipment, and rights related to land. This definition excludes ships 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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