https://www.taxtmi.com/acts?id=5482 Dividends paid by a company resident of one Contracting State to a resident of the other may be taxed in the recipient's State and may also be taxed in the State of the paying company, but where the beneficial owner is a resident of the other State the tax charged by the source State is limited; dividends are defined to include income from shares and similar corporate rights, and the withholding limitation does not apply where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base, in which case articles on business profits or independent personal services apply. en-us Sat, 19 Jan 2008 22:45:54 +0530 Wed, 20 Nov 2024 14:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=5482 Dividends paid by a company resident of one Contracting State to a resident of the other may be taxed in the recipient's State and may also be taxed in the State of the paying company, but where the beneficial owner is a resident of the other State the tax charged by the source State is limited; dividends are defined to include income from shares and similar corporate rights, and the withholding limitation does not apply where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base, in which case articles on business profits or independent personal services apply. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=5482