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CHAPTER I - Income Tax
CHAPTER II - Registration Fees and Stamp Duties
Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.

ARTICLE 4

[Income from Immovable Property]

(1) For the application of this Convention, there shall be considered as immovable property, the rights to which the provisions of taxation law with respect to landed property apply as well as usufruct rights on immovable property, with the exception of debt claims of any kind secured by immovable property.

(2) The question of knowing if an asset or a right has an immovable nature or may be considered as an accessory of a property may be resolved as per the laws of the State on whose territory the property in question or the property bearing the concerned right is situated.