INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State. 2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, aircraft and rail or road transport vehicles 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 other form of immovable property. 4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income, Convention for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boatsaircraft, aircraft and rail road or road transport railway vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 5 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Double Taxation Avoidance Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law laws of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to explore for or work, mineral deposits, quarries, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 5 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 4 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation, Double Taxation Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, any rights in connection with immovable property, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, Ships and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 3 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Double Taxation Relief Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, ; ships and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 3 contracts
Samples: Agreement for the Elimination of Double Taxation, Agreement for the Elimination of Double Taxation, Inland Revenue (Double Taxation Relief With Respect to Taxes on Income and Capital and Prevention of Tax Evasion and Avoidance) (Georgia) Order
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State may Party shall be taxed taxable only in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 3 contracts
Samples: Double Taxation Agreement, Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 3 contracts
Samples: Agreement for the Avoidance of Double Taxation, Double Taxation Agreement, Agreement for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including 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 which it has under be defined in accordance with the law of the Contracting State in which the property in question is situated. The term terms shall in any case include property accessory to immovable property, livestock and equipment used in agriculture agriculture, forestry and forestry, fishery rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments in cash or kind as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (property, including income from agriculture or forestry) , situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, buildings, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, aircraft and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services. Note 8: There have been no changes to this Article as the MLI has no impact on it.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Agreement for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, work mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft aircraft, railway and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include all property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft aircraft, railway and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs paragraph 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include all property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft aircraft, railway and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs paragraph 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 2 contracts
Samples: Convention for the Avoidance of Double Taxation, Convention for the Avoidance of Double Taxation
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct usufructs of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources. Ships, boats, ; ships and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 of this Article shall apply to income derived from the direct use, letting or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 of this Article shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 2 contracts
Samples: Agreement for the Avoidance of Double Taxation, Income Tax Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft aircraft, railway and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
Samples: Income and Capital Tax Convention
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed immovable property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, or to explore for, mineral deposits, sources and other natural resources. Ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
Samples: Income Tax Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (property, including income from agriculture or forestry) , situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, aircraft and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (property, including income from agriculture or forestry) , situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources, including oil, gas and quarries. Ships, boats, Ships and aircraft and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
Samples: Income Tax Treaty
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall also apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateContracting Party.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. (1. ) Income derived by a resident of a Contracting State territory from immovable property (including income from agriculture or forestry) situated in the other Contracting State territory may be taxed in that other Stateterritory.
(2. ) The term “immovable property” shall have the meaning which it has under the law of the Contracting State territory in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
(3. ) The provisions of paragraph 1 (1) shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
(4. ) The provisions of paragraphs 1 (1) and 3 (3) shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
Samples: Double Taxation Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateContracting Party.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to explore for or work, mineral deposits, quarries, sources and other natural resources. Ships, boats, ; ships and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include all property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft aircraft, railway and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs paragraph 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include all property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft aircraft, railway and rail or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resourcesresources or any other rights in connection with immovable property. Ships, boats, Ships and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law laws of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments fixed
3. Any property or right referred to in paragraph 2 shall be regarded as consideration for situated where the working ofland, or the right to workstanding timber, mineral deposits, quarries, sources and other or natural resources. Ships, boatsas the case may be, aircraft and rail are situated or road transport vehicles shall not be regarded as immovable propertywhere the working may take place.
34. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
45. The provisions of paragraphs 1 and 3 4 shall also apply to the income from immovable property of an enterprise.
Appears in 1 contract
Samples: Tax Information Exchange Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, work mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft and rail aircraft, railway or road transport vehicles 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 other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general private law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
Samples: Double Taxation Agreement
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of o f a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
2. The term “"immovable property” " shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed immovable property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, or to explore for, mineral deposits, sources and other natural resources. Ships, boats, boats and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State from immovable property (including 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 which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships; ships, boats, aircraft and rail or road transport vehicles vehicle, 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, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
INCOME FROM IMMOVABLE PROPERTY. 1. Income derived by a resident of a Contracting State Party from immovable property (including income from agriculture or forestry) situated in the other Contracting State Party may be taxed in that other StateParty.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships, boats, ; ships and aircraft and rail or road transport vehicles shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting letting, or use in any other form of immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterpriseenterprise and to income from immovable property used for the performance of independent personal services.
Appears in 1 contract
