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.
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Samples: Agreement, Taxation Avoidance Agreement, Taxation Avoidance 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 - me 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 me 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 nxed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft aircram shall not be regarded as immovable property.
Appears in 1 contract
Samples: Agreement
INCOME FROM IMMOVABLE PROPERTY. 1 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 i that other State. 2 The term "immovable property" shall have the meaning which it has under the law of the 7 K H W H U P ³ L P P R Y D E O H S Contracting State in which the property in question is situated. The term shall in any case cas include property accessory to immovable property, livestock and equipment used in uesqeudipminent agriculture and forestry, rights to which the provisions of general law respecting landed xxxxx property apply, usufruct of immovable property and rights to variable or fixed payments as a consideration for the working of, or the right to work, mineral depositsmionseirtasl, sources dseopurces and other natural resources; ships and aircraft shall shainpdsaircraftshall not be regarded as immovable property.
Appears in 1 contract
Samples: Agreement
INCOME FROM IMMOVABLE PROPERTY. 1 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 7 K H W H U P ‡ L P P R Y D E O H S U 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.
Appears in 1 contract
Samples: www.chinatax.gov.cn
INCOME FROM IMMOVABLE PROPERTY. 1 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 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 and aircraft shall not be regarded as immovable property.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INCOME FROM IMMOVABLE PROPERTY. 1 -- Income derived by a resident of a Contracting State from immovable property (including income from agriculture 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 and aircraft shall not be regarded as immovable property.
Appears in 1 contract
Samples: internationaltaxtreaty.com
INCOME FROM IMMOVABLE PROPERTY. 1 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 and aircraft aircraft, shall not be regarded as immovable property.
Appears in 1 contract
Samples: 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 and aircraft shall not be regarded as immovable property.
Appears in 1 contract
Samples: internationaltaxtreaty.com