https://www.taxtmi.com/acts?id=44664 Dividends paid by a resident company to a resident of the other Contracting State may be taxed in the recipient's State; the company's State may also tax such dividends but, where the beneficial owner is a resident of the other State, its tax on the gross dividend is limited to ten percent and company taxation on underlying profits is unaffected. The limitations do not apply when the beneficial owner has a permanent establishment or fixed base in the source State and the holding is effectively connected, in which case rules on business profits or independent personal services govern. The source State may not tax such dividends or undistributed profits except in the specified exceptions. en-us Wed, 16 Oct 2024 12:43:27 +0530 Tue, 22 Oct 2024 11:30:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44664 Dividends paid by a resident company to a resident of the other Contracting State may be taxed in the recipient's State; the company's State may also tax such dividends but, where the beneficial owner is a resident of the other State, its tax on the gross dividend is limited to ten percent and company taxation on underlying profits is unaffected. The limitations do not apply when the beneficial owner has a permanent establishment or fixed base in the source State and the holding is effectively connected, in which case rules on business profits or independent personal services govern. The source State may not tax such dividends or undistributed profits except in the specified exceptions. Act-Rules DTAA Wed, 16 Oct 2024 12:43:27 +0530 https://www.taxtmi.com/acts?id=44664