ADVERTISEMENT
Netherlands Treaty: Tax Cheer For Dividend Income
Interpretation of tax treaties must be liberated from technical rules, says Delhi High Court.
29 Apr 2021, 09:13 PM IST
Netherlands-based shareholders of Indian companies have a reason to cheer. Their dividend income will be taxed at a lower rate of 5% even though the country’s double tax avoidance treaty with India prescribes a 10% rate, the Delhi High Court has held.Tax treaties are negotiated by diplomats and must not be interpreted using technical rules, the high court noted.Netherlands is a holding-company structure destination—so, this is a welc...
I’m already a Subscriber Sign In
To continue reading this story
Subscribe to unlock & enjoy all Members-only benefits
Choose a plan
Renews automatically. Cancel anytime.
As a Subscriber you get
Full Access to
NDTV Profit App
Exclusives
Premium Stories
Access to
Stories
Curated
Newsletters
20,000+
Research Reports
Priority Pass
to Special Events
Minimal Ad
Experience
Members-Only
Rewards
Still Not convinced ? Know More
Get live Stock market updates, Business news, Today’s latest news, Trending stories, and Videos on NDTV Profit.
ADVERTISEMENT