TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... dent and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the dividends. 3. The term "dividends" as used in this Article means income from shares, "jouissance" shares or "jouissance" rights, mining shares, founders' shares or other rights, not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch case, 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 insofar as such dividends are paid to a resident of that other State or insofar as the holding in resp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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