Income from Immovable Property

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....ay be taxed only 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 Sta....

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...., oilwells, quarries and other places of extraction of natural resources. Ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derive....