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>Dividends Taxed in Both States, But Capped at 10% for Beneficial Owners in the Other State Under Certain Conditions.</h1> Dividends paid by a company resident in one Contracting State to a resident of the other Contracting State may be taxed in the latter. Additionally, these dividends can be taxed in the state where the company resides, but the tax should not exceed 10% if the beneficial owner is a resident of the other state. 'Dividends' include income from shares and similar corporate rights. The provisions do not apply if the beneficial owner operates a business through a permanent establishment in the state where the company resides. A state cannot tax dividends paid by a company resident in another state unless specific conditions are met.
TaxTMI 
TaxTMI 
