TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Taxation of Dividends Between States: Beneficial Owner Limits at 10% or 15% Based on Shareholding</h1> Dividends paid by a company resident in one Contracting State to a resident of another may be taxed in the recipient's state. However, taxation is also permissible in the payer's state, with limits if the recipient is the beneficial owner: 10% if the owner is a company holding at least 25% of shares, and 15% otherwise. 'Dividends' encompass income from shares or similar rights. Provisions do not apply if the recipient conducts business or services through a permanent establishment in the payer's state. A state cannot tax a company's dividends or undistributed profits unless connected to a local establishment.
TaxTMI 
TaxTMI 
