https://www.taxtmi.com/acts?id=6115 Dividends between India and the United Arab Republic allocate taxing rights to the residence of the distributing company while preserving source taxation: India may tax dividends paid by Indian resident companies to UAR residents; the UAR may tax dividends paid by UAR resident companies to Indian residents, limited to specified taxes deducted at source and, for natural persons, general income tax. Distributions out of the same year's taxable profits may be deducted from the distributing company's industrial and commercial taxable income, but distributions from accumulated reserves are excluded. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 09 Dec 2024 12:39:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=6115 Dividends between India and the United Arab Republic allocate taxing rights to the residence of the distributing company while preserving source taxation: India may tax dividends paid by Indian resident companies to UAR residents; the UAR may tax dividends paid by UAR resident companies to Indian residents, limited to specified taxes deducted at source and, for natural persons, general income tax. Distributions out of the same year's taxable profits may be deducted from the distributing company's industrial and commercial taxable income, but distributions from accumulated reserves are excluded. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=6115