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of <h1>Income from immovable property in another state can be taxed there; excludes vehicles, includes natural resources 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. 'Immovable property' is defined according to the laws of the State where it is situated and includes property accessories, agricultural and forestry equipment, and rights related to natural resources. This definition excludes ships, boats, aircraft, and motor vehicles. The provisions apply to income from direct use, leasing, or any other form of use of immovable property, including income from enterprises and independent personal services related to such property.
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