[en] This chapter addresses questions surrounding the application of the "other income" provision found in most tax treaties to various types of income from investment, focussing on income falling within the definition of dividends, interest, and royalties as well as types of investment returns outside those categories. It tracks complexities of the bilateral treaty language and its application to investment activity, based on an analysis of the OECD Model and different countries' case law.
Disciplines :
Droit fiscal Droit européen & international Droit économique & commercial
Auteur, co-auteur :
HASLEHNER, Werner ; University of Luxembourg > Faculty of Law, Economics and Finance (FDEF) > Department of Law (DL)
Co-auteurs externes :
no
Langue du document :
Anglais
Titre :
Investment Income versus Other Income
Date de publication/diffusion :
2024
Titre de l'ouvrage principal :
Revisiting Article 21 (Other Income) of the OECD Model
