The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of these limitations. (b) 15% of the gross amount of the dividends in all other cases. However, such dividends may be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the law of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: (a)ġ0% of the gross amount of the dividends if the recipient is a company which owns directly at least 25% of the capital of the company paying the dividends Rekan dapat dibantu untuk peraturan terkaitnya?terimakasih.Īrticle 10 Tax Treaty SIngapore-Indonesiaĭividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
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