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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>China DTAA Article 10: Dividends Taxed in Both States, 10% Cap for Beneficial Owners, Business Exceptions Apply.</h1> Article 10 of the Double Tax Avoidance Agreement (DTAA) between China 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 recipient's state. However, they can also be taxed in the payer's state, with a cap of 10% if the recipient is the beneficial owner. The term 'dividends' includes income from shares and similar rights. Exceptions apply if the recipient conducts business through a permanent establishment in the payer's state. The other state cannot tax dividends unless connected to a permanent establishment there.
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