Article 6 - Income from Immovable Property

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... other Contracting State may be taxed in that other State. [ Para 1 of Article 6 ] Income derived from the direct use, letting, or use in any other form of immovable property. [ Para 3 of Article 6 ] Meaning of Immovable Property Immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6 of the OECD Model Convention except The UN Model Convention varies from the OECD Model convention in the Following aspect Para 4 of the Article 6 of UN Model Applicable on Enterprises as well as personal use 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 performan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X