https://www.taxtmi.com/acts?id=8087 Dividends paid by a resident company to a resident beneficial owner in the other Contracting State may be taxed in the recipient's State, while the source State may also tax such dividends subject to a limited withholding charge when the recipient is the beneficial owner. Exemptions apply for government and specified public financial institutions. The Article defines dividends broadly, excludes application where the holding is effectively connected with a permanent establishment or fixed base (invoking other Articles), and bars the other State from taxing company undistributed profits except in stated cases. en-us Sat, 19 Jan 2008 22:45:54 +0530 Mon, 25 Nov 2024 14:34:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8087 Dividends paid by a resident company to a resident beneficial owner in the other Contracting State may be taxed in the recipient's State, while the source State may also tax such dividends subject to a limited withholding charge when the recipient is the beneficial owner. Exemptions apply for government and specified public financial institutions. The Article defines dividends broadly, excludes application where the holding is effectively connected with a permanent establishment or fixed base (invoking other Articles), and bars the other State from taxing company undistributed profits except in stated cases. Act-Rules DTAA Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=8087