DT19935 - DT: USA: Double taxation agreement, Article 6: Income from real property

• Income derived by a resident of a Contracting State from real property, including income from agriculture or forestry, situated in the other Contracting State may be taxed in that other State.
• The provisions of paragraph 1 of this Article shall apply to income derived from the direct use, letting, or use in any other form of real property.
• The provisions of paragraphs 1 and 2 of this Article shall also apply to the income from real property of an enterprise.