Skip to content
ChatProjectCodes

ARTICLE 6

U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996 · 2026-10-03 edition · updated 2026-10-04 · United States

Income from Immovable (Real) Property

  1. Income derived by a resident of a Contracting State from immovable (real) property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.

  2. The terms "immovable property" or "real property" shall have the meanings which they have under the law of the Contracting State in which the property in question is situated. The terms 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.

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

  2. 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.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996
U.S. Income Tax Treaty — Thailand Income Tax Treaty - 1996

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.