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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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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