Income from immovable property

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Full Text of the Document

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....ct to the provisions of sub-paragraph (b) of this paragraph be defined in accordance with the law of the Contracting State 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 law respecting landed p....