Article 10 | Dividends | OECD Model Tax Convention

 

Article 10 of the OECD Model Tax Convention covers taxation rights of the States. Dividends In this post, we will cover the following: What is the dividend?Who has the right to tax dividends?Explain the term dividend as per Article 10When not to apply Paragraphs 1 and 2 of Article 10?What is extra-territorial taxation of dividends? … Continue reading Article 10 | Dividends | OECD Model Tax Convention