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    <title>Income from immovable property</title>
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    <description>Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture and forestry, direct use, letting or other forms of use, accessories, usufruct, and rights to payments for working or rights to work mineral deposits and other natural resources, while ships, boats and aircraft are excluded. The rule also applies to income of an enterprise from immovable property and to income used for independent personal services.</description>
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    <pubDate>Sat, 19 Jan 2008 22:45:54 +0530</pubDate>
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      <description>Income derived by a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from agriculture and forestry, direct use, letting or other forms of use, accessories, usufruct, and rights to payments for working or rights to work mineral deposits and other natural resources, while ships, boats and aircraft are excluded. The rule also applies to income of an enterprise from immovable property and to income used for independent personal services.</description>
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