 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1962 - 724 pages
...such property is situated. 2. The term “immovable property” shall be defined in accordance with the laws 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 e¿*ipment... | |
 | Hans Jörg Geiser, Pamela Alleyne, Carroll Gajraj - 1976 - 298 pages
...the laws of that State. 2. The term "immovable property" shall be defined in accordance with 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... | |
 | 1987 - 948 pages
...property is situated. 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... | |
 | P. Drillien, Euye - 1984 - 892 pages
...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... | |
 | 1992 - 858 pages
...shall, subject to the provisions of subparagraphs b) and c), have the aeaning which it has under the law of the Contracting State in which the property in question is situated. b) The term "immovable property" shall in any case include property accessory to immovable property,... | |
 | Michael Lang - 2001 - 402 pages
...(2) OECD MC provides that "the term immovable property shall have the meaning it has under the law of the Contracting State in which the property in question is situated." Pi/714 als° refers to the Commentaries in 3 (4) and 4 (8) in which it is stipulated that the domestic... | |
 | United Nations Staff - 2002 - 564 pages
...this Agreement, the term "immovable property" shall have the meaning which it has under the taxation laws of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. The term shall in any case include... | |
 | Pasquale Pistone - 2002 - 424 pages
...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... | |
 | Dániel Deák - 2003 - 486 pages
...term "immovable property" will, subject to treaty provisions, be defined in accordance with the law of the contracting state in which the property in question is situated. Business The treaty with Austria explicitly provides that income profits derived from a silent partnership... | |
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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... 
