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    <title>Income From Immovable Property</title>
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    <description>Income from immovable property situated in a Contracting State may be taxed in that State; this includes agriculture and forestry income, income from direct use, letting or other use, enterprise income from immovable property, and income from immovable property used for independent personal services. &quot;Immovable property&quot; is defined by the law of the State where the property lies and includes accessory property, livestock and agricultural equipment, usufruct, and rights to payments for working mineral deposits, while excluding ships, boats and aircraft.</description>
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      <description>Income from immovable property situated in a Contracting State may be taxed in that State; this includes agriculture and forestry income, income from direct use, letting or other use, enterprise income from immovable property, and income from immovable property used for independent personal services. &quot;Immovable property&quot; is defined by the law of the State where the property lies and includes accessory property, livestock and agricultural equipment, usufruct, and rights to payments for working mineral deposits, while excluding ships, boats and aircraft.</description>
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