|
dividends 4. The term "dividends" as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, 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.
PU(A) 405/2008 - DOUBLE TAXATION RELIEF (THE GOVERNMENT OF THE STATE OF QATAR) ORDER 2008
2. Double taxation relief |
|
dividends "dividends" includes (besides dividends strictly so called) all payments made by the name of dividend, bonus, or otherwise out of the revenue of trading or other public companies, divisible between all or any of the members of the respective companies, whether the payments are usually made or declared at any fixed times or otherwise; and all such divisible revenue shall, for the purposes of this Part, be deemed to have accrued by equal daily increment during and within the period for or in respect of which the payment of the same revenue is declared or expressed to be made, but the said word "dividends" does not include payments in the nature of a return or reimbursement of capital;
ACT 67 - CIVIL LAW ACT 1956 (REVISED 1972)
16A. Interpretation. |