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Dividend Transfer Transactions

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.... at which such dividends may be taxed, provided that the beneficial owner or the recipient is a company which is a resident of the other Contracting Jurisdiction and which owns, holds or controls more than a certain amount of the capital, shares, stock, voting power, voting rights or similar ownership interests of the company paying the dividends, shall apply only if the ownership conditions descr....

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Full Text of the Document

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.... that the provisions described in paragraph 1 already include: i) a minimum holding period; ii) a minimum holding period shorter than a 365 day period; or iii) a minimum holding period longer than a 365 day period. 4. Each Party that has not made a reservation described in subparagraph a) of paragraph 3 shall notify the Depositary of whether each of its Covered Tax Ag....