Meaning of the symbols for Article 12
| | | | | | | Total | |
| Frequency | 21 | 21 | 115 | 629 | 1 | 0 | 159 | 946 |
| identical to, or substantially the same as the OECD 1977 Model |
| as above but with additional text that is the subject of a note (sometimes in the headnote) |
| the general rule of the 1977 Model applies, with differences set out in the country text |
| the general rule in the Model is not observed |
| the OECD article is not represented in any form in the treaty |
| the OECD article is not represented in any form in the treaty; however there is a note about this |
| no current treaty between the two states concerned |