https://www.taxtmi.com/acts?id=44908 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; immovable property is defined by local law and includes accessories, agricultural livestock and equipment, landed property rights, usufruct and payments for working natural resources, while ships, boats and aircraft are excluded. The source state taxing right covers income from direct use, letting or other forms of use and applies to enterprises and to property used for independent personal services. en-us Wed, 16 Oct 2024 16:50:55 +0530 Tue, 22 Oct 2024 14:32:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44908 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; immovable property is defined by local law and includes accessories, agricultural livestock and equipment, landed property rights, usufruct and payments for working natural resources, while ships, boats and aircraft are excluded. The source state taxing right covers income from direct use, letting or other forms of use and applies to enterprises and to property used for independent personal services. Act-Rules DTAA Wed, 16 Oct 2024 16:50:55 +0530 https://www.taxtmi.com/acts?id=44908