Other income

“Other Income” refers to any type of income that is not specifically mentioned in a tax treaty, such as salaries, dividends, interest, or royalties. It acts as a catch-all category to ensure that no income is left untaxed simply because it is not listed under a specific article. This income is usually taxed according to the domestic laws of either the country where the person lives or where the income arises, depending on what the treaty allows.

Example: If a resident of Country A sells a painting in Country B, and the treaty does not mention income from art sales, this amount will be treated as “Other Income.” It will then be taxed under the normal rules of Country A or Country B, with treaty provisions helping to avoid double taxation.