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Article 10 Belastingverdragen, India

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 State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:

a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10 per cent of the capital of the company paying the dividends; (...)

(ontleend aan het Verdrag India-Slovenië van 13 januari 2003; van toepassing met ingang van 21 juli 2010)

Regeling
Belastingverdragen, India
Soort
Beleidsregel
Geldend vanaf
14-03-2012
BWB-id
BWBR0031345
Versie
2012-03-14_0

In de hele regeling · Officiële tekst op wetten.overheid.nl