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VIDEO SERIES

Dividend distribution tax (DDT): Should it be restricted to the dividends WHT rate stipulated in Art. 10(2) of tax treaties?

April 7 2023

Open Access Video

This is episode 4 in the special discussion series on Art. 10 (Dividends) of the tax treaties.

Other Episodes in Art. 10 (Dividends) Series

Open Access Videos

Variable interest on loans: Tax treaty characterization as dividends (Art. 10) or interest (Art. 11)?

Premium Videos

Could notional interest be treated as disguised dividend?

Could an indirect shareholder be considered as a shareholder for the purpose of a tax treaty?

 

Proceeds from share buyback: Capital gains (Art. 13) or dividends (Art. 10)?

 

Could a transfer pricing adjustment for a domestic enterprise lead to 'dividend' characterization under a tax treaty for the associated enterprise?

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