https://www.taxtmi.com/acts?id=45608 Dividends paid cross border may be taxed in the recipient's state, while the source state may also tax them subject to a maximum withholding limit when the beneficial owner is resident in the other Contracting State; company taxation on profits used for dividends remains unaffected. The Article defines dividends to include income from share like rights and certain returns on capital for entities without share capital. en-us Fri, 18 Oct 2024 18:15:18 +0530 Wed, 23 Oct 2024 16:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=45608 Dividends paid cross border may be taxed in the recipient's state, while the source state may also tax them subject to a maximum withholding limit when the beneficial owner is resident in the other Contracting State; company taxation on profits used for dividends remains unaffected. The Article defines dividends to include income from share like rights and certain returns on capital for entities without share capital. Act-Rules DTAA Fri, 18 Oct 2024 18:15:18 +0530 https://www.taxtmi.com/acts?id=45608