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DIVIDENDS

Article 10 - Agreement - DTAA - Article 10 - ARTICLE 10 1. paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State. 2. However, such may also be taxed in the Contracti .....

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he . This paragraph shall not affect the taxation of the company in respect of the profits out of which the are paid. 3. The term "" as used in this Article means income from shares or other rights, not being debt-claims, participating in p .....

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shall not apply if the beneficial owner of the , being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the is a resident, through a permanent establishment situated therein, or perfor .....

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