Taxation of dividends: company-registered state may tax distributions and domestic law defines the term dividends. Article 9 provides that dividends paid by a company registered in a Contracting State may be taxed in that State, and that the term "dividends" is to be ... Summary
Taxation of dividends: company-registered state may tax distributions and domestic law defines the term dividends.
Article 9 provides that dividends paid by a company registered in a Contracting State may be taxed in that State, and that the term "dividends" is to be defined according to the domestic law of the State where the company is registered.
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