https://www.taxtmi.com/acts?id=5239 Taxation of dividends allocates taxing rights between Contracting States: the recipient's residence may tax received dividends, while the company's residence may also tax them but is subject to a treaty-limited withholding charge where the recipient is the beneficial owner. The term dividends includes income from shares and similar profit-participating rights. Withholding limits do not apply if the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the payer's State, in which case rules for business profits or independent personal services govern. en-us Sat, 19 Jan 2008 22:45:54 +0530 Tue, 26 Nov 2024 15:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5239 Taxation of dividends allocates taxing rights between Contracting States: the recipient's residence may tax received dividends, while the company's residence may also tax them but is subject to a treaty-limited withholding charge where the recipient is the beneficial owner. The term dividends includes income from shares and similar profit-participating rights. Withholding limits do not apply if the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the payer's State, in which case rules for business profits or independent personal services govern. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5239