https://www.taxtmi.com/acts?id=45168 Dividends paid cross border may be taxed in the recipient's residence, while the source State may also tax dividends but its withholding is capped where the beneficial owner resides in the other Contracting State. The Article defines dividends to include income from shares and similar profit participating rights. Withholding limits do not apply when the beneficial owner's holdings are effectively connected with a permanent establishment or fixed base in the source State, in which case business or independent service rules govern; the source State may not tax undistributed profits on that basis. en-us Thu, 17 Oct 2024 16:15:19 +0530 Tue, 22 Oct 2024 12:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45168 Dividends paid cross border may be taxed in the recipient's residence, while the source State may also tax dividends but its withholding is capped where the beneficial owner resides in the other Contracting State. The Article defines dividends to include income from shares and similar profit participating rights. Withholding limits do not apply when the beneficial owner's holdings are effectively connected with a permanent establishment or fixed base in the source State, in which case business or independent service rules govern; the source State may not tax undistributed profits on that basis. Act-Rules DTAA Thu, 17 Oct 2024 16:15:19 +0530 https://www.taxtmi.com/acts?id=45168