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Income from immovable property
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....Contracting State may be taxed in that other Contracting State. 2. The term "immovable property" shall have the meaning which it has under the laws of the Contracting State in which the property in....
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....d other natural resources; ships and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any....
TaxTMI