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TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... ws of that Contracting 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. ] 3. (a) A resident of India who receives dividends from a company which is a resident of France which, if received by a resident of France, would entitle such resident to a tax credit (avoir fiscal), shall be entitled fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Convention. 4. When the prepayment (precompte) is levied in respect of dividends paid by a company which is a resident of France to a resident of India who is not entitled to the payment from the French Treasury referred to in paragraph 3 of this article with respect to such dividends, such resident shall be entitled to the refund of that prepayment, subject to the deduction of the withhold ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds is a resident, through a permanent establishment situated therein or performs in that other Contracting State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of article 7, or article 15, as the case may be, shall appl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (E) dated 10-07-2000 w.e.f. 01-04-1997 before it was read as, 2. However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting 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 parag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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