Untuk mengetahui Negara mana yang boleh/ dapat mengenakan pajak atas penghasilan yang dimaksud, terdapat dua konsep yaitu:
Shall be taxable only
Hak pemajakan atas suatu penghasilan diberikan ke satu negara yaitu negara Domisili (Contracting State), sehingga negara lainnya tidak boleh memajaki.
May be taxed
Hak pemajakan atas suatu penghasilan dibagi antara negara sumber (Contracting State) dan negara domisili (Other Contracting State) dengan persentase sesuai kesepakatan.
| Pasal | Jenis Penghasilan | OECD | United Nations |
|---|---|---|---|
| 6 | Income from Immovable Property | May be taxed | May be taxed |
| 7 | Business Profit | Shall be taxable only | Shall be taxable only |
| 8 | International Shipping and Air Transport | Shall be taxable only | Shall be taxable only |
| 10 | Dividends | May be taxed | May be taxed |
| 11 | Interest | May be taxed | May be taxed |
| 12 | Royalties | Shall be taxable only | May be taxed |
| 12A | Fees for Technical Services | – | May be taxed |
| 13 | Capital Gains | May be taxed | May be taxed |
| 14 | Independent Personal Services | Deleted | Shall be taxable only |
| 15 | Income from Employment/ Dependent Personal Services |
Shall be taxable only | Shall be taxable only |
| 16 | Directors’ Fees / Directors’ Fees and Remuneration of Top-Level Managerial Officials |
May be taxed | May be taxed |
| 17 | Entertainers and Sportspersons / Artistes and Sportspersons |
May be taxed | May be taxed |
| 18 | Pensions Pensions and Social Security Payments |
Shall be taxable only | Shall be taxable only |
| 19 | Goverment Services | Shall be taxable only | Shall be taxable only |
| 20 | Students | Shall not be taxed | Shall not be taxed |
| 21 | Other Income | Shall be taxable only | Shall be taxable only |