wetzoeker

Article 10 Belastingverdragen, India

2. However, such dividends may also be taxed in the 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 10 per cent of the gross amount of the dividends.

(ontleend aan Verdrag India-Duitsland van 19 juni 1995; van toepassing met ingang van 1 april 1997)

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