https://www.taxtmi.com/acts?id=8340 Income paid to a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. "Immovable property" is determined by the law of the State where the property lies and includes accessories, agricultural livestock and equipment, landed property rights, usufruct and payments for working mineral and other natural resources, but excludes ships, boats and aircraft. The rule covers income from direct use, letting or other uses and applies to enterprise property income and property used for independent personal services. en-us Sun, 10 Feb 2008 21:44:26 +0530 Fri, 15 Nov 2024 15:48:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8340 Income paid to a resident of one Contracting State from immovable property situated in the other Contracting State may be taxed in that other State. "Immovable property" is determined by the law of the State where the property lies and includes accessories, agricultural livestock and equipment, landed property rights, usufruct and payments for working mineral and other natural resources, but excludes ships, boats and aircraft. The rule covers income from direct use, letting or other uses and applies to enterprise property income and property used for independent personal services. Act-Rules DTAA Sun, 10 Feb 2008 21:44:26 +0530 https://www.taxtmi.com/acts?id=8340