https://www.taxtmi.com/acts?id=4909 Dividends paid to a resident of the other Contracting State may be taxed by that resident State, while the source State may also tax such dividends but-if the recipient is the beneficial owner-subject to reduced withholding caps that vary by ownership level; the preferential cap in paragraph 2(a) applies only to investments made after signature. "Dividends" encompasses income from shares and similar profit participating corporate rights. Treaty withholding limits do not apply where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case domestic taxation governs. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Dec 2024 18:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=4909 Dividends paid to a resident of the other Contracting State may be taxed by that resident State, while the source State may also tax such dividends but-if the recipient is the beneficial owner-subject to reduced withholding caps that vary by ownership level; the preferential cap in paragraph 2(a) applies only to investments made after signature. "Dividends" encompasses income from shares and similar profit participating corporate rights. Treaty withholding limits do not apply where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case domestic taxation governs. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=4909