Dividends

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Full Text of the Document

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....the dividends is a resident and according to the laws of that State, but the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. 3. The term "dividends" as used in this Article means income from shares, mining, shares, founders' shares or other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjec....