Revisiting Article 21 (Other Income) of the OECD Model is a detailed and comprehensive study on article 21 of the OECD Model and includes the reports presented at the annual conference held in Milan in November 2023, together with individual country reports.
First, the book examines the history of article 21 of the OECD Model and its policy rationale, also discussing whether the residence exclusive right to tax is (still) justified.
Next, the book moves to analyse the income covered by article 21 of the OECD Model and the way in which this article operates in relation to the other distributive rules of the OECD Model and tax treaties. In more detail, the book addresses the relationship between the “other income” provision and the following items of income: fictitious income, business income, investment income, capital gains and income derived from trusts, as well as income from government services. Furthermore, the book addresses the role and operation of article 21 of the OECD Model in relation to income from third states.
Then, the book considers the “other income” provision in the UN Model and other treaty models, focusing on notable deviations in tax treaties.
Finally, the book considers possible improvements to article 21 of the OECD Model and its Commentary.
