https://www.taxtmi.com/acts?id=51323 Taxation of cross border dividends under the Model DTAA limits source state withholding where the beneficial owner is resident of the other Contracting State, imposing capped tax rates based on the character of the beneficial owner and requiring mutual agreement on application; these caps do not affect taxation of the distributing company's profits, and do not apply where the holding is effectively connected with a permanent establishment. en-us Wed, 21 May 2025 13:17:51 +0530 Thu, 22 May 2025 12:58:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51323 Taxation of cross border dividends under the Model DTAA limits source state withholding where the beneficial owner is resident of the other Contracting State, imposing capped tax rates based on the character of the beneficial owner and requiring mutual agreement on application; these caps do not affect taxation of the distributing company's profits, and do not apply where the holding is effectively connected with a permanent establishment. Act-Rules DTAA Wed, 21 May 2025 13:17:51 +0530 https://www.taxtmi.com/acts?id=51323