TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... aims, 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, being a residen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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