https://www.taxtmi.com/acts?id=4681 Taxation of dividends allocates primary taxing rights to the recipient's State but permits the payer's State to tax dividends paid to beneficiaries, subject to a withholding limit when the recipient is the beneficial owner. Certain Indian residents (individuals and companies holding less than ten percent) may claim a French Treasury payment equivalent to the French tax credit, subject to withholding and Indian taxability. Prepayments (precomptes) may be refunded with deduction of withholding where the French Treasury payment is not available. An exception applies where dividends are effectively connected with a permanent establishment or fixed base. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 19 Nov 2024 16:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4681 Taxation of dividends allocates primary taxing rights to the recipient's State but permits the payer's State to tax dividends paid to beneficiaries, subject to a withholding limit when the recipient is the beneficial owner. Certain Indian residents (individuals and companies holding less than ten percent) may claim a French Treasury payment equivalent to the French tax credit, subject to withholding and Indian taxability. Prepayments (precomptes) may be refunded with deduction of withholding where the French Treasury payment is not available. An exception applies where dividends are effectively connected with a permanent establishment or fixed base. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4681