.
The general explanation of the symbols used is given in Meaning of Symbols. The specific notes relating to this article are:
Any withholding tax merits .
Where the bilateral article allows the source country to tax, the rates will be detailed in the notes. In such a case the article may contain a sentence on the same lines as those in the Model Dividends and Interest articles calling on the competent authorities to settle the mode of application of the article. For the reasons explained in the notes on those articles above, the presence or absence of such an injunction is unlikely to be remarked.
If the qualifications for deriving benefit from the article do not include the beneficial ownership of the income the note will mention this and will often also indicate, if it is the case, that there is a requirement for the beneficiary to be subject to tax in the residence country (a not uncommon requirement, particularly in older tax treaties). These requirements are often referred to briefly as "the beneficial ownership test" and "the subject to tax test".
Where the Royalties article allows the source country to tax, it usually includes a provision deeming Royalties to arise in a contracting state in various specified situations. Where this source rule is, as it usually is, drafted on the same lines as the Model's paragraph detailing where interest is to be deemed to arise, the note will usually say that the source rule parallels the Model's source rule for interest (or uses similar wording).
The overall picture of the extent to which countries follow the Model is shown in the Model Article 12 Summary.