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National Gazette No 35396, 06 June 2012, Vol 564 , Page 7

20120606 - National Gazette No 35396 of 06-June-2012, Volume 564 , page 7

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Gazette	National Gazettes, No 35396, from 06 June, 2012

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8No. 35396                       GOVERNMENT GAZETTE, 6 JUNE 2012

3.     The term "dividends" as used in this Article means income from shares or other rights
   participating in profits (not being debt-claims), as well as income from other corporate rights
   which is subjected to the same taxation treatment as income from shares by the laws of the
   Contracting State of which the company making the distribution is a resident.

4.     The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the
   dividends, being a resident of a Contracting State, carries on business in the other Contracting
   State  of  which the      company     paying the dividends        is a resident through a          permanent
   establishment situated therein and the holding in respect of which the dividends are paid is
   effectively connected with such permanent

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