Other income in model and multilateral tax treaties

This contribution aims to identify and discuss the recommendations incorporated in the other income provisions of treaty models other than (the over-scrutinized) OECD and UN model conventions. Moreover, it aims at understanding the modus operandi of “other income” article as included in multilateral treaties, ascertaining whether jurisdictions use such opportunity to implement solutions that differ from those recommended by the OECD and the UN. Scholarly literature emphasizes the importance of studying the OECD and UN models to understand treaty practice. However, in addition to such models (of a global reach), there are several other (regional or national) models drafted by governmental representatives in the framework of international organisations, which often propose different normative profiles. Besides the understanding of the recommendations embodied in other models and in multilateral treaties, this study also provides strong interpretative guidelines, aimed at allowing the decision maker an easier and more effective interpretation and application: i) of the provisions, in case of multilateral treaties in force; ii) of the treaties following the pattern recommended by a certain (non-global) model.