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The tremendous importance of dirhodium paddlewheel complexes for asymmetric catalysis is largely the result of an empirical optimization of the chiral ligand sphere about the bimetallic core. It was only recently that a H(C)Rh triple resonance 103Rh NMR experiment provided the long‐awaited opportunity to examine – with previously inconceivable accuracy – how variation of the ligands impacts on the electronic structure of such catalysts. The recorded effects are dramatic: formal replacement of only one out of eight O‐atoms surrounding the metal centers in a dirhodium tetracarboxylate by an N‐atom results in a shielding of the corresponding Rh‐site of no less than 1000 ppm. The current paper provides the theoretical framework that allows this and related experimental observations made with a set of 19 representative rhodium complexes to be interpreted. In line with symmetry considerations, it is shown that the shielding tensor responds only to the donor ability of the equatorial ligands along the perpendicular principal axis. Axial ligands, in contrast, have no direct effect on shielding but may come into play via the electronic cis ${cis}$ ‐effect that they exert onto the neighboring equatorial sites. On top of these fundamental interactions, charge redistribution within the core as well as the electronic trans ${trans}$ ‐effect of ligands of different donor strengths is reflected in the recorded 103Rh NMR shifts. [ABSTRACT FROM AUTHOR]