United States Model Income Tax Convention (2006). Art. 1. § 2.

United States Model Income Tax Convention (2006). Art. 1. § 4.

В МК ОЭСР 2014 г. п. 1–2 ст. 11 сформулированы так: «Interest arising in a contracting state and paid to a resident of the other Contracting State may be taxed in that other State. 2. However, interest arising in a Contracting State may also be taxed in that State according to the laws of that State…» OECD Model Tax Convention on Income and on Capital: Condensed Version. Paris, OECD Publishing, 2014. Commentary to art. 11. § 1–2. P. 208.