Most common provisions of the Agreements
Distribution of tax authority in the Agreements, in general, for different types of income
Agreements. Income that is not explicitly contemplated
All of the double taxation agreements contain a clause stipulating that the income of a resident of one country, irrespective of that income's origin and where said income is not mentioned in other articles of the Agreement, can generally only be subject to taxation in the country of residence. However, the specific Agreement should always be consulted.