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, boats and aircraft shall not be regarded as immovable property.  

3. The provisions of paragraph 1 shall apply to income derived from the direct use,  letting, or use in any other form of immovable property.  

4. The provisions of paragraphs 1 and 3 shall also apply to the income from immovable  property of an enterprise.