This journal article expounds on what should be the true relationship between section 4A income and the business profits article which is contained in the OECD Model. It challenges the commonly held assumptions on the subject, sets out a positive case on why section 4A income is not precluded from falling within the scope of the business profits article, and critically analyses the local case law in this area. In doing so, it takes the opportunity to discuss several general principles concerning tax treaty interpretation. Close references would be made to the OECD Commentary and the relevant provisions in the domestic income tax legislation.