Income from immovable property

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Full Text of the Document

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....mmovable property shall, subject to the provisions of sub-paragraphs (b) and (c), have the meaning which it has under the law of the ContractingState in which the property in question is situated. (b) The term immovable property shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general ....