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of <h1>Article 11 of DTAA: Taxation Rules for Dividends Between States, Limits Set at 10% or 15% with Conditions.</h1> Article 11 of the Double Tax Avoidance Agreement (DTAA) between two contracting states addresses the taxation of dividends. Dividends paid by a company in one state to a resident of the other state may be taxed in the recipient's state, but also in the company's state, with tax limits of 15% or 10% depending on specific conditions. The term 'dividends' includes income from shares and similar rights. Exceptions apply if the recipient has a business presence in the company's state. No tax is imposed on dividends paid to non-residents unless connected to a permanent establishment. No relief is granted if the arrangement aims to exploit the Article's benefits.
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