Income from immovable property
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.... immovable property may be taxed in the Contracting State in which such property is situated. 2. The term "immovable property" shall have the meaning which it has under the law of the Contracting S....
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....neral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph (1) of this Article shall apply to income ....
TaxTMI