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>Dividends Tax Capped at 10% for Beneficial Owners; Permanent Establishment Rules Apply for Taxation Exceptions.</h1> Dividends paid by a company in one Contracting State to a resident of another may be taxed in both states, but the tax in the company's state of residence is capped at 10% if the recipient is the beneficial owner. The term 'dividends' includes income from shares or similar rights. The provisions do not apply if the recipient has a permanent establishment or fixed base in the company's state, in which case other articles apply. A Contracting State cannot tax dividends from a company resident in the other state unless connected to a permanent establishment or fixed base in that state.
TaxTMI 
TaxTMI 
