TaxTMI Login
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
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>UN Model Treaty Limits Dividend Taxation Rates to Prevent Double Taxation and Promote Fair Cross-Border Investment Practices</h1> The UN Model Double Taxation Avoidance Agreement (2021) Article 10 governs dividend taxation between contracting states. It allows taxation of dividends in the recipient's state, with limitations on tax rates based on ownership percentage. The provisions specify tax rates for qualifying corporate shareholders and other cases, while addressing scenarios involving permanent establishments and providing a comprehensive definition of dividends. The article aims to prevent double taxation and regulate cross-border dividend income taxation.
TaxTMI 
