In addition, the foreign party must fulfil the following beneficial ownership test, if required under the relevant tax treaty when generating income in the form of dividends, interest, or royalties: 1. The entity is not acting as an agent, nominee, or conduit; 2. The entity has controlling ...
In addition, the foreign party must fulfil the following beneficial ownership test, if required under the relevant tax treaty when generating income in the form of dividends, interest, or royalties: 1. The entity is not acting as an agent, nominee, or conduit; 2. The entity has controlling ...