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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Dividends Taxed in Resident State: 10% Cap for Beneficial Owners in Other State Under Certain Conditions</h1> Dividends paid by a company resident in one Contracting State to a resident of the other Contracting State can be taxed in the latter. However, they may also be taxed in the payer's resident state, but the tax should not exceed 10% if the beneficial owner resides in the other state. The term 'dividends' includes income from shares and similar rights. The provisions do not apply if the beneficial owner conducts business or services in the payer's state through a permanent establishment, in which case other articles apply. A state cannot tax dividends paid by a company from the other state unless specific conditions are met.
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