https://www.taxtmi.com/acts?id=5389 Under the Norway DTAA, dividends paid by a resident company may be taxed in the recipient's residence State, but the source State may also tax such dividends subject to capped withholding when the recipient is the beneficial owner-reduced where a corporate beneficial owner holds a qualifying direct stake and dividends arise from a new contribution, and a higher cap otherwise. Dividends connected with a permanent establishment or fixed base are taxed under business profits or independent personal service rules, and the Convention prevents the other State from taxing such dividends or undistributed profits except in specified resident or effectively connected cases. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 06 Mar 2009 12:07:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5389 Under the Norway DTAA, dividends paid by a resident company may be taxed in the recipient's residence State, but the source State may also tax such dividends subject to capped withholding when the recipient is the beneficial owner-reduced where a corporate beneficial owner holds a qualifying direct stake and dividends arise from a new contribution, and a higher cap otherwise. Dividends connected with a permanent establishment or fixed base are taxed under business profits or independent personal service rules, and the Convention prevents the other State from taxing such dividends or undistributed profits except in specified resident or effectively connected cases. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5389