Income from Immovable Property

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....luding income from agriculture or forestry) situated in the other Contracting State may be taxed in that other Contracting State. 2. The term "immovable property" shall have the meaning whi....

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...., sources and other natural resources. Ships, boats and aircraft shall not be regarded as immovable property. 3. The provisions of paragraph 1 shall also apply to income derived from the direct use, ....