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of <h1>Cross-border Dividends: Tax Capped at 5% for 10% Stakeholders, 15% Otherwise, With Exceptions for Permanent Establishments.</h1> Dividends paid by a company in one Contracting State to a resident of another may be taxed in the recipient's State. They can also be taxed in the State where the company resides, but if the recipient is the beneficial owner, the tax is capped at 5% if the owner holds at least 10% of the company's capital, or 15% otherwise. In Mauritius, dividends paid to Indian residents may be taxed if considered deductible expenses, but not exceeding the company's profit tax rate. Dividends are defined as income from shares or similar rights. These provisions do not apply if the dividends are connected to a permanent establishment or fixed base in the other State.
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