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TMI BlogDividendsX X X X Extracts X X X X X X X X Extracts X X X X ..... laws of that State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed 10 per cent. 3. The term dividends as used in this Article means income from shares of other rights, not being debt-claims, participating in profits, as well as income from other corporate rights which is subjected to the same taxation treatment as income from shares by the laws ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontracting 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 situated in that other State, nor subject the company's undistributed profits to a t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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