https://www.taxtmi.com/acts?id=44633 Taxation of dividends is divided between residence and source States: residence may tax dividend recipients, while the source State may also tax dividends but, when the beneficial owner is resident of the other Contracting State, a withholding tax cap limits that source taxation. The term "dividends" covers income from shares or similar profit participating rights. Exceptions apply where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case business-income rules govern, and the source State is generally restricted from taxing dividends or undistributed profits except in specified connected circumstances. en-us Wed, 16 Oct 2024 12:12:53 +0530 Tue, 22 Oct 2024 16:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44633 Taxation of dividends is divided between residence and source States: residence may tax dividend recipients, while the source State may also tax dividends but, when the beneficial owner is resident of the other Contracting State, a withholding tax cap limits that source taxation. The term "dividends" covers income from shares or similar profit participating rights. Exceptions apply where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case business-income rules govern, and the source State is generally restricted from taxing dividends or undistributed profits except in specified connected circumstances. Act-Rules DTAA Wed, 16 Oct 2024 12:12:53 +0530 https://www.taxtmi.com/acts?id=44633