https://www.taxtmi.com/acts?id=43456 Article 10 sets rules for dividend taxation between the Contracting States: dividends may be taxed in the recipient's state, while the source state may also tax them but its tax on dividends paid to a beneficial owner resident in the other state is capped at ten percent of the gross amount. Dividends are defined to include income from shares and equivalent corporate rights. The Article excludes its withholding rules where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source state, in which case business profits or independent personal services provisions apply. en-us Mon, 08 Jul 2024 16:21:01 +0530 Wed, 04 Dec 2024 17:05:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=43456 Article 10 sets rules for dividend taxation between the Contracting States: dividends may be taxed in the recipient's state, while the source state may also tax them but its tax on dividends paid to a beneficial owner resident in the other state is capped at ten percent of the gross amount. Dividends are defined to include income from shares and equivalent corporate rights. The Article excludes its withholding rules where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source state, in which case business profits or independent personal services provisions apply. Act-Rules DTAA Mon, 08 Jul 2024 16:21:01 +0530 https://www.taxtmi.com/acts?id=43456