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Taxation of non-residents’ capital gainsright of the source country to levy a tax in situations in which the OECDreserves that right to the country of residence.” 59 It therefore mentionsan alternative provision allowing source-country taxation of gains“from the alienation of any property other than those gains mentionedin paragraphs 1, 2, 3 and 4.” 60 This alternative language, adopted withmodification in many actual treaties, leads to some obvious interpretivetensions surrounding the Article, as discussed below.The following aspects of the language of Article 13 are especiallyrelevant to understanding the restrictions that the Article imposes onsource-country taxing rights, as well as the anti-avoidance principlesthe Article acknowledges.5.1 The definition of “immovable property”“Immovable property” for purposes of Article 13 is defined by referenceto Article 6, which, in the United Nations Model Convention, has“the meaning which it has under the law of the Contracting State inwhich the property in question is situated.” Article 6 (2) of the UnitedNations Model Convention explicitly states that the term “immovableproperty” “shall in any case include … rights to which the provisionsof general law respecting landed property apply, usufruct of immovableproperty and rights to variable or fixed payments as considerationfor the working of, or the right to work, mineral deposits, sources andother natural resources.” This broad formulation is likely to capturethe rich variety of “bundle[s] of infinitely divisible rights” 61 that maybe associated with immovable property and transferred at a gain. 6259Paragraph 2 of the Commentary on Article 13 of the United NationsModel Convention.60Paragraph 18 of the Commentary on Article 13 of the United NationsModel Convention.61Richard Krever, “Tax Treaties and the Taxation of Non-Residents’Capital Gains,” supra note 7, at 224.62Nonetheless, Professor Richard Krever has argued that “there areremarkably wide variances in the different definitions” used in differentjurisdictions, and that “civil law jurisdictions with limited [natural] resources”tend to adopt the narrowest definitions. He warns that “treaties often failto operate as broadly as domestic legislation, and domestic legislation itself135