Who should complete the declaration and undertaking form for reduced rates?

The beneficial owner of the dividend, but only if that person qualifies in terms of the criteria listed in the relevant DTA (normally Article 10). The criteria for a reduced rate (with a few exceptions) normally require the foreign beneficial owner to firstly be a company and secondly hold a significant shareholding (at least 10% – 25%) in the company paying the dividend.
Last Updated: 18/02/2013 1:51 PM     print this page
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