Common use of Dividends Clause in Contracts

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 22 contracts

Samples: Agreement, Agreement, Agreement

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Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall shall, if the recipient is the beneficial owner of the dividends, be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 21 contracts

Samples: Agreement, Agreement, Mauritius Double Taxation Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect , provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paiddividends.

Appears in 15 contracts

Samples: internationaltaxtreaty.com, www.dfa.ie, www.sars.gov.za

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State Party to a resident of the other Contracting State Party shall be taxable only in that other StateParty. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 14 contracts

Samples: Agreement, Agreement of 12th, Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall shall, if the recipient is the beneficial owner of the dividends, be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 12 contracts

Samples: Agreement, Agreement, Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect However, such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

Appears in 10 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 5 contracts

Samples: Agreement, Agreement, mof.ge

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 5 contracts

Samples: Taxation Avoidance Agreement, Agreement, Agreement

Dividends. 1. Dividends which are paid by a company which is a resident of a Contracting State to wholly or partly out of profits derived from sources in Area A, and which are beneficially owned by a resident of the other Contracting State shall State, may be taxable taxed only in that other Contracting State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 4 contracts

Samples: www.gfm.tl, cil.nus.edu.sg, mail.laohamutuk.org

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 4 contracts

Samples: Agreement, Treaty Series, Agreement

Dividends. 1. Dividends paid by a company company, which is a resident of a Contracting State State, to a resident of the other Contracting State State, shall be taxable only in that other StateContracting State if such resident is the beneficial owner of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 4 contracts

Samples: Agreement, Agreement, Taxation Avoidance Agreement

Dividends. (1. ) Dividends paid by derived from a company which is a resident of a Contracting State to by a resident of the other Contracting State shall may be taxable only taxed in that other Contracting State. This paragraph shall not affect Such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident, and according to the laws of that State, but provided the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed:

Appears in 3 contracts

Samples: Agreement, www.revenue.ie, www.revenue.ie

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect Such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

Appears in 3 contracts

Samples: www.vmi.lt, www.emta.ee, internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only exempt from any tax in that other State. This paragraph shall not affect first-mentioned State which is chargeable on dividends in addition to the taxation of the company tax chargeable in respect of the profits out or income of which the dividends are paidcompany.

Appears in 3 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com, www.revenue.ie

Dividends. (1. ) Dividends paid by a company which is being a resident of a Contracting State to which are derived and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 2 contracts

Samples: assets.publishing.service.gov.uk, 81.144.160.101

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State, provided that the beneficial owner of the dividends is a resident of the other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 2 contracts

Samples: www.llv.li, www.llv.li

Dividends. 1. Dividends paid by a company which is a resident of in a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect 2nd Dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State, but if the recipient of the dividends the tax so charged shall not exceed:

Appears in 2 contracts

Samples: internationaltaxtreaty.com, internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect , provided that the taxation beneficial owner of the company in respect dividends is a resident of the profits out of which the dividends are paidother State.

Appears in 2 contracts

Samples: www.llv.li, archiv.llv.li

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect Howewer, such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed:

Appears in 2 contracts

Samples: Agreement, Tax Agreement

Dividends. (1. ) Dividends paid by a company which is a resident of a one of the Contracting State States for the purposes of its tax, being dividends to which a resident of the other Contracting State is beneficially entitled, shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 2 contracts

Samples: www.legislation.gov.au, www.legislation.gov.au

Dividends. 1. Dividends paid by a company company, which is a resident of a Contracting State to a resident of the other Contracting State shall who is the beneficial owner of such dividends, may be taxable only taxed in that other Contracting State. This paragraph However, such dividends may also be taxed in the Contracting State in which they arise and according to the laws of that State, but the tax so charged shall not affect the taxation exceed 3 % (three percent) of the company in respect gross amount of the profits out of which the dividends are paidsuch dividends.

Appears in 2 contracts

Samples: auditors.am, internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect , provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paiddividends.

Appears in 2 contracts

Samples: Agreement, Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: Agreement

Dividends. 1. 1 Dividends paid by a company which is a resident of a Contracting State to for the purposes of its tax, being dividends beneficially owned by a resident of the other Contracting State shall State, may be taxable only taxed in that other State. This paragraph shall not affect 2 However, such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident for the purposes of its tax, and according to the law of that State, but the tax charged shall not exceed:

Appears in 1 contract

Samples: assets.publishing.service.gov.uk

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: Agreement

Dividends. (1. ) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall being the beneficial owner of the dividends may be taxable only in that other the last mentioned Contracting State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but the tax so charged shall be taxable only in that other Statenot exceed 15 per cent of the gross amount of the dividends if the recipient is the beneficial owner of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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Dividends. 1. Dividends paid by a company which is a resident of a Contracting State are taxable according to a resident the law of the other each Contracting State shall be taxable only in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State who is the beneficial owner thereof, shall be taxable only in that other Contracting State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: www.bollettinoufficiale.sm

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect State provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paidsuch dividends.

Appears in 1 contract

Samples: www.multi-count.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State who is the beneficial owner of such dividends shall be taxable only in that other State. This The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: Agreement

Dividends. 1. Dividends paid by a company which is a resident residen t of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect , provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paidsuch dividends.

Appears in 1 contract

Samples: www.sars.gov.za

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect However, such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends, the tax so charged shall not exceed:

Appears in 1 contract

Samples: Tax Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

Appears in 1 contract

Samples: internationaltaxtreaty.com

Dividends. 1. Dividends The dividends paid by a company which that is a resident of a one Contracting State to a resident of the other Contracting State shall be are taxable only in that this other State. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State who is the beneficial owner of such dividends shall be taxable only in that other Contracting State. This The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: Tax Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only in that other taxed by the first-mentioned Contracting State. This paragraph shall , but the tax so charged may not affect the taxation exceed 15% of the company in respect gross amount of the profits out of which the dividends are paiddividends.

Appears in 1 contract

Samples: www.finanze.gov.it

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paid.is a resident and according to the laws of that State; the tax so charged shall, however, not exceed:

Appears in 1 contract

Samples: www.nalog.ru

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in that other State. This paragraph shall not affect However, such dividends may also be taxed in the taxation of the company in respect of the profits out Contracting State of which the company paying the dividends are paidis a resident and according to the laws of that State, but that tax shall not exceed 10 percent of the gross amount of the dividends.

Appears in 1 contract

Samples: Agreement

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State. This paragraph shall not affect , provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paiddividends.

Appears in 1 contract

Samples: www.sars.gov.za

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State. This paragraph shall not affect , provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paidsuch dividends.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Dividends. 1. Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall may be taxable only taxed in the Contracting State in which the company that other pays the dividends is resident and in accordance with the legislation of that State. This paragraph shall , but the tax thus levied cannot affect the taxation exceed 15% of the company in respect gross amount of the profits out of which the dividends are paiddividends.

Appears in 1 contract

Samples: internationaltaxtreaty.com

Dividends. (1. ) Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other Contracting State. This paragraph shall not affect , provided such resident is the taxation beneficial owner of the company in respect of the profits out of which the dividends are paiddividends.

Appears in 1 contract

Samples: Agreement

Dividends. 1. Dividends paid by a company which is domiciled in a resident of a Contracting State to a resident person domiciled in the other State may be taxed in the first-mentioned State according to the laws of that State, but if the recipient is the beneficial owner of the other Contracting State dividends, the tax so charged shall be taxable only in that other Statenot exceed 15 percent of the gross amount of the dividends. This The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.

Appears in 1 contract

Samples: internationaltaxtreaty.com

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