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 and aircraft shall not be regarded as immovable property.
immovable property means any land and any buildings, fixtures, fittings, fixed plant or machinery from time to time situated on or forming party of that land;
immovable property means any land (other than agricultural land) or any building or part of a building.
Examples of immovable property in a sentence
Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (Income from Immovable Property) and situated in the other Contracting State may be taxed in that other State.
More Definitions of immovable property
immovable property means land and every real right in land or minerals (other than any right under a bond) which is registrable in any office in the Republic used for the registration of title to land or the right to mine;
immovable property means land and every right or interest in land or minerals which is registrable in any office in the Republic intended for the registration of title to land or the right to mine;
immovable property means immovable property under the laws of the Province of Québec or real property under other applicable law.
immovable property means a mining right, an interest in a petroleum agreement, mining information or petroleum information;
immovable property means the land and includes any building or other structure attached to the land or permanently fastened to anything which is attached to the land;
immovable property means any freehold or leasehold immovable property and includes any right to such immovable property;