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of <h1>OECD Article 6: Taxation on Income from Immovable Property, Including Agriculture and Forestry, by Contracting States Clarified.</h1> Article 6 of the OECD Model Tax Convention allows a Contracting State to tax income from immovable property, including agriculture and forestry, situated within its territory, even if the income is earned by a resident of another Contracting State. Immovable property is defined by the law of the location where the property is situated and includes property accessories, agricultural equipment, and usufruct rights, but excludes mineral rights and transport vehicles. The UN Model Tax Convention similarly applies these provisions to enterprises and extends them to income from immovable property used for independent personal services.
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