TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... nt and according to the laws of that State, but : (a) where the dividends are paid by a company resident of India to a resident of Malta who is the beneficial owner thereof, the Indian tax so charged shall not exceed : (i) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 25 per cent of the shares of the company paying the dividends ; an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the laws of the State of which the company making the distribution is a resident. 4. The provisions of paragraphs (1) and (2) shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ofits to a tax on the companys undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly or profits or income arising in such other State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Doub ..... X X X X Extracts X X X X X X X X Extracts X X X X
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