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Income From Immovable Property
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....vable property situated in the other Contracting State may be taxed in that other State. 2 The term "immovable property" shall have the meaning which it has under the law of the Contracting State i....
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....deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct ....
TaxTMI