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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Taxation of Dividends Under Article 11 of DTAA: Caps, Exceptions, and Definitions Clarified</h1> Article 11 of the Double Taxation Avoidance Agreement (DTAA) between Norway and another Contracting State governs the taxation of dividends. Dividends paid by a company in one Contracting State to a resident of the other may be taxed in both states. However, if the recipient is the beneficial owner, the tax in the payer's state is capped at 15% for companies holding at least 25% capital and 25% in other cases. Exceptions apply if the dividends are connected to a permanent establishment. The term 'dividends' includes income from shares and similar rights. The article also defines 'new contribution' for tax purposes.
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