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model income tax treaty provides as follows:

An item of income, profit or gain derived through an entity that

is fiscally transparent under the laws of either Contracting

State shall be considered to be derived by a resident of a State

to the extent that the item is treated for purposes of the

taxation law of such Contracting State as the income, profit or

gain of a resident...

It does not matter under the law of which of the two treaty states the entity that receives the income is organized, or whether it is organized under the law of a third state. The only thing that matters is that if one of the two treaty states considers the receiving entity to be transparent, the treaty applies if the income under consideration is taxed to a resident of either state (that resident being the entity itself or the participants in that entity)...

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