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<h1>Income from immovable property is taxable where the property is located, per Double Tax Avoidance Agreement.</h1> Income from immovable property can be taxed in the state where the property is located, as per the Double Tax Avoidance Agreement between the UK and another contracting state. 'Immovable property' is defined by the law of the state where the property is situated and includes accessories, livestock, agricultural equipment, and rights related to land. It excludes ships and aircraft. This provision applies to income from direct use, leasing, or other uses of immovable property, and also to income from such property used by enterprises or for independent personal services.