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Income from immovable property

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....mmovable property may be taxed in the Contracting State in which such property is situated. 2. The term "immovable property" shall be defined in accordance with the law and usage of the Contracting....

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....sits, oil wells, quarries and other places of extraction of natural resources. Ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph (1) shall apply ....

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