TMI BlogIncome from immovable propertyX X X X Extracts X X X X X X X X Extracts X X X X ..... be taxed in the Contracting State in which such property is situated. 2. The term "immovable property" shall be defined in accordance with the law of the Contracting State in which the prop ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and 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 an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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