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Dividends

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..... eing debt-claims, participating in profits, as well as income from other corporate rights assimilated to income from shares or any other income which is deemed to be a dividend or distribution of a company by the taxation laws of the Contracting State of which the company making the distribution is a resident. 3. The provisions of paragraph 1 shall not apply if the recipient of the dividends, be .....

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..... undistributed profits to a tax on undistributed profits even if the dividends paid or the distributed profits consist wholly or partly of profits or income arising in that other State. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Dou .....

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