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(1) Items of income beneficially owned by a resident of a Con- tracting State, wherever arising, which are not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
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(2) Notwithstanding the provisions of paragraph 1, the follow- ing provisions shall apply with respect to income paid out of trusts or the estates of deceased persons in the course of administration: Where such income is paid to a beneficiary who is a resident of Germany by trustees or personal representatives who are residents of the United Kingdom out of income received by those trustees or personal representatives which would, if those trustees or personal representatives had been residents of Germany, have fallen within other Articles of this Convention, the beneficiary shall be treated as having received an amount of the income received by the trustees or personal representatives corresponding to the income received by him and any tax paid by the trustees or personal representatives on that amount shall be treated as having been paid by the beneficiary.
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(3) The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in para- graph 2 of Article 6, if the recipient of such income, being a resi - dent of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein and the right or property in respect of which the income is paid is effectively connected with such permanent establish- ment. In such case the provisions of Article 7 shall apply.
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(4) Where, by reason of a special relationship between the person referred to in paragraph 1 and some other person, or be- tween both of them and some third person, the amount of the income referred to in paragraph 1 exceeds the amount (if any) which would have been agreed upon between them in the ab- sence of such a relationship, the provisions of this Article shall apply only to the last mentioned amount. In such a case, the excess part of the income shall remain taxable according to the laws of each Contracting State, due regard being had to the other applicable provisions of this Convention.
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(5) No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person con- cerned with the creation or assignment of the rights in respect of which the income is paid to take advantage of this Article by means of that creation or assignment.