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TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... the laws of that State, but : (a) Where the dividends are paid by a company which is a resident of Portugal to a resident of India who is the beneficial owner thereof, the Portuguese tax so charged shall not exceed : (i) 15 per cent of the gross amount of the dividends; or (ii) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that, for an uninterrupted pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds are paid. 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 being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base ..... X X X X Extracts X X X X X X X X Extracts X X X X
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