TAXATION OF INCOME. Article 6
TAXATION OF INCOME. Income from immovable property
TAXATION OF INCOME. INCOME FROM IMMOVABLE PROPERTY
TAXATION OF INCOME. ARTICLE 6 : 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.
TAXATION OF INCOME. Income from immovable property - 1. Income from immovable property may be taxed in the Contracting State in which such property is situated.
TAXATION OF INCOME. Income from immovable property Article 7 Business profits Article 8 Shipping and air transport Article 9 Associated enterprises Article 10 Dividends
TAXATION OF INCOME. ARTICLE VI - Income from immovable property - 1. Income from immovable property shall be taxable only in the Contracting State in which such property is situated.
TAXATION OF INCOME. Article 6 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 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 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 and to income from immovable property used for the performance of independent personal services.
TAXATION OF INCOME. Article 6
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:
a) a lease of land or any other interest in or over land;
b) property accessory to immovable property;
c) livestock and equipment used in agriculture and forestry;
d) rights to which the provisions of general law respecting landed property apply;
e) usufruct of immovable property;
f) a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine those deposits or resources; and
g) a right to receive variable or fixed payments either as consideration for or in respect of the exploitation of, or the right to explore or exploit, mineral, oil or gas deposits, quarries or other places of extraction or exploitation of natural resources. Ships and aircraft shall not be regarded as immovable property.
3. Any interest or right referred to in paragraph 2 shall be regarded as situated where the land, mineral, oil or gas deposits, quarries or natural resources, as the case may be, are situated or where the exploration may take place.
4. The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
5. The provisions of paragraphs 1, 3 and 4 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
TAXATION OF INCOME. Article 6 INCOME FROM IMMOVABLE PROPERTY
1. Income derived by a resident of a Contracting State from im- movable property (including income from agriculture or forestry) sit- uated 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 ac- cessory to immovable property, livestock and equipment used in ag- riculture 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 and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall also apply to income de- rived from the direct use, letting or use in any other form of immov- able property.
4. The provisions of paragraphs 1 and 3 shall also apply to the in- come from immovable property of an enterprise and to income from immovable property used for the performance of independent per- xxxxx services. ARTICLE 7
