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    <title>Income from immovable property</title>
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    <description>Income of a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from direct use, letting or other use. &quot;Immovable property&quot; is defined by the law of the State where the property is sited and includes accessories, agricultural livestock and equipment, rights under landed property law, usufruct, and payments for working mineral deposits and natural resources; ships, boats and aircraft are excluded. The rule applies to enterprise property income and property used for independent personal services.</description>
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    <pubDate>Wed, 16 Oct 2024 12:42:26 +0530</pubDate>
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      <title>Income from immovable property</title>
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      <description>Income of a resident from immovable property situated in the other Contracting State may be taxed in the State where the property is located; this includes income from direct use, letting or other use. &quot;Immovable property&quot; is defined by the law of the State where the property is sited and includes accessories, agricultural livestock and equipment, rights under landed property law, usufruct, and payments for working mineral deposits and natural resources; ships, boats and aircraft are excluded. The rule applies to enterprise property income and property used for independent personal services.</description>
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      <pubDate>Wed, 16 Oct 2024 12:42:26 +0530</pubDate>
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