THE OTHER INCOME ARTICLE OF INCOME TAX TREATIES.

AVERY,YONES

DIRITTO E PRATICA TRIBUTARIA, n.º 3/1990, pág. 535

1. The OECD Models. 2. The UN Model. 3. IncomeìCovered by the Other Income Article. 4. Problems Relatingìto Fiscally Transparent Organizations. 5. The PermanentìEstablishment or Fixed Base Exception. 6. Various Forms ofìthe Other Income Article. 7. Importance of the Other IncomeìArticles. 8. Some Problems in the Application of the OtherìIncome Article. 9. Conclusion.