The “Other Income” Article in Tax Treaties as Interpreted by the Courts: A Case Law Analysis

Journal
Orellana Polo, E.
International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 3/4
PriceUSD 45

In this article, the author considers how the scope of the “other income” article in tax treaties, and in the OECD Model, has been interpreted by various courts around the world.