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of <h1>Income from immovable property can be taxed in the property's state, per Double Tax Avoidance Agreement.</h1> Income from immovable property, as defined under the laws of the state where the property is located, may be taxed in that state, even if the income is derived by a resident of another state. 'Immovable property' includes property accessories, livestock, equipment used in agriculture and forestry, and rights related to landed property, excluding ships, boats, and aircraft. This provision applies to income from direct use, leasing, or other uses of immovable property, including income from enterprises and independent personal services involving such property, under the Double Tax Avoidance Agreement between the contracting states.
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