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<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.