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of <h1>Income from Immovable Property Taxable in State Where Property is Located Under Tax Treaty Provisions</h1> Income derived by a resident of one Contracting State from immovable property located in the other Contracting State may be taxed in that other State. 'Immovable property' includes property accessory to it, livestock, equipment used in agriculture and forestry, and rights related to landed property, but excludes ships, boats, and aircraft. This provision applies to income from direct use, letting, or other uses of immovable property, as well as to income from such property of an enterprise or used for independent personal services.
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