TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... of that State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid. 3. The term dividends as used in this Article means income from shares, or other rights (not being debt-claims) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Article 7, or Article 14, as the case may be, shall apply. 5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State, may not impose any tax on the dividends paid by the company, except in so far as such dividends are paid to a resident of that other State or, in so far as the holding in respect o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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