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of <h1>Article 10 of DTAA: Tax Rules on Dividends Between Australia and Partner State, 15% Cap on Source Taxation</h1> Article 10 of the Double Taxation Avoidance Agreement (DTAA) between Australia and another Contracting State addresses the taxation of dividends. Dividends paid by a company resident in one Contracting State to a resident of the other may be taxed in the latter. Additionally, the State where the company resides can tax these dividends, but the rate must not exceed 15% of the gross amount. The term 'dividends' includes income from shares and similar income. Exceptions apply if the recipient has a permanent establishment in the company's State. Dividends paid to non-residents of the other State are generally exempt from tax unless connected to a permanent establishment.
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