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 of all kinds or other rights, not being ..... X X X X Extracts X X X X X X X X Extracts X X X X
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