»Ê¹ÚÌåÓýapp

Dividends are generally taxable only in the state of residence of the beneficial owner of the dividends.

»Ê¹ÚÌåÓýapp only exception is in respect of dividends paid by property investment vehicles (such as UK Real Estate Investment Trusts) when source state taxation of 15% is permitted, unless the beneficial owner of such dividends is a pension scheme, in which case the dividends will be exempt from source state tax.