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. 

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 and to income from immovable property used  for the performance of independent personal services.