Dividends taxation limited to source jurisdiction; recipient's state generally lacks taxing right over such dividends. Article 8 allocates dividend taxation to the territory where the distributing company is resident: dividends paid by a company resident of one Contracting ... Summary
Dividends taxation limited to source jurisdiction; recipient's state generally lacks taxing right over such dividends.
Article 8 allocates dividend taxation to the territory where the distributing company is resident: dividends paid by a company resident of one Contracting State to a resident of the other may be taxed only in the State of residence of the paying company, limiting the recipient State's taxing rights under the Agreement.
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