Artikel 6 Overeenkomst tussen de Regering van het Koninkrijk der Nederlanden en de Regering van de Republiek Singapore tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen en naar het vermogen

Article 6 Income from immovable property 1 Income from immovable property may be taxed in the State in which such property is situated. 2 The term “immovable property” shall be defined in accordance with the law of the State in which the property in question is situated. The term shall in any case include rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits or other places of extraction of 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 and to income from immovable property used for the performance of professional services.