Just a moment...

Top
FeedbackReport
×

By creating an account you can:

Logo TaxTMI
>
Feedback/Report an Error
Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Acts & Rules - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws----
  • ---- All Laws----
Type:
---- All Types----
  • ---- All Types----
Name of Statute:
?
Select the name of Act / Rule or Regulation
---- All Sections & Parts----
  • ---- All Sections & Parts----
Sort By: ?
Even if Sort by Section is selected, exact match will be shown on the top.
RelevanceSection
Showing Records
collapse
Scroll To Chapter:
---- All Chapters ----
      No Records Found
      ❯❯
      MaximizeMaximizeMaximize
      0 / 200
      Expand Note
      Add to Folder

      No Folders have been created

        +

        Are you sure you want to delete "My most important" ?

        NOTE:

        Acts & Rules
        Showing Results for :
        Reset Filters
        Results Found:
        AI TextQuick Glance by AIHeadnote
        Expand AllCollapse All
        Expand LawsCollapse Laws
        No Records Found

        Acts & Rules

        Back

        All Acts & Rules

        Showing Results for :
        Reset Filters
        Showing
        Records
        ExpandCollapse
          No Records Found

          Acts & Rules

          Back

          All Acts & Rules

          Showing Results for : Reset Filters
          Case ID :

          📋
          Contents
          Note

          Note

          Note

          Bookmark

          print

          Print

          Login to TaxTMI
          Verification Pending

          The Email Id has not been verified. Click on the link we have sent on

          Didn't receive the mail? Resend Mail

          Don't have an account? Register Here

          <h1>Taxation of Dividends Under Article 11 of UK Double Taxation Agreement: Key Limits and Exceptions Explained</h1> Article 11 of the Double Taxation Avoidance Agreement (DTAA) between the United Kingdom and another Contracting State addresses 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, but limits are set on the tax rate in the state where the company is resident. Specifically, the tax should not exceed 15% if the dividends are from immovable property income via an investment vehicle and 10% in other cases. Exceptions apply if the dividend recipient has a permanent establishment in the company's state. The article also prevents tax benefits if the main purpose of share transactions is to exploit these provisions.

          Topics

          ActsIncome Tax
          No Records Found