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The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid. 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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