https://www.taxtmi.com/acts?id=5269 Dividends paid by a resident company to a resident of the other Contracting State may be taxed in the recipient's State, and may also be taxed in the source State but, if the recipient is the beneficial owner, tax in the source State shall not exceed 10 per cent of the gross amount; the limit does not affect company taxation. The dividend definition includes income from shares and similar profit-participating corporate rights. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 27 Nov 2024 12:13:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5269 Dividends paid by a resident company to a resident of the other Contracting State may be taxed in the recipient's State, and may also be taxed in the source State but, if the recipient is the beneficial owner, tax in the source State shall not exceed 10 per cent of the gross amount; the limit does not affect company taxation. The dividend definition includes income from shares and similar profit-participating corporate rights. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5269