https://www.taxtmi.com/acts?id=45255 Article 10 permits taxation of dividends in the recipient's State but limits source-state withholding by imposing maximum rates where the recipient is the beneficial owner, preserving source-State taxation of company profits while exempting Singapore from additional dividend taxation when it does not tax dividends beyond corporate profits. The Article defines dividends to include income from shares and similar participatory rights, and excludes the withholding limits where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, applying business profit or independent service provisions instead. en-us Thu, 17 Oct 2024 18:27:20 +0530 Tue, 22 Oct 2024 17:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45255 Article 10 permits taxation of dividends in the recipient's State but limits source-state withholding by imposing maximum rates where the recipient is the beneficial owner, preserving source-State taxation of company profits while exempting Singapore from additional dividend taxation when it does not tax dividends beyond corporate profits. The Article defines dividends to include income from shares and similar participatory rights, and excludes the withholding limits where the beneficial owner's holding is effectively connected with a permanent establishment or fixed base in the source State, applying business profit or independent service provisions instead. Act-Rules DTAA Thu, 17 Oct 2024 18:27:20 +0530 https://www.taxtmi.com/acts?id=45255