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Income From Immovable Property

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Full Text of the Document

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....cting 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 State in which the property is situ....

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Full Text of the Document

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....laces 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 derived from the direct use, letting, ....

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