https://www.taxtmi.com/acts?id=44944 Dividends paid by a company resident in one Contracting State to a resident of the other may be taxed in the recipient's State, while the source State may also tax such dividends subject to a withholding limit where the recipient is the beneficial owner. The withholding limitation does not apply if the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case the provisions on business profits or independent personal services apply. en-us Wed, 16 Oct 2024 17:19:07 +0530 Tue, 22 Oct 2024 14:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=44944 Dividends paid by a company resident in one Contracting State to a resident of the other may be taxed in the recipient's State, while the source State may also tax such dividends subject to a withholding limit where the recipient is the beneficial owner. The withholding limitation does not apply if the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, in which case the provisions on business profits or independent personal services apply. Act-Rules DTAA Wed, 16 Oct 2024 17:19:07 +0530 https://www.taxtmi.com/acts?id=44944