The definition of dividend in the double taxation relief article.

Authors :: Jones, John F. Avery
De Broe, Luc
Ellis, Maarten J.
van Raad, Kees
Fontaneau, Pierre-Marie
Lenz, Raoul
Torrione, Henri
Miyatake, Toshio
Roberts, Sidney I.
Goldberg, Sanford H.
Strobl, Jakob
Killius, Jurgen
Uckmar, Victor
Giuliani, Federico
Maistro, Guglielmo
Vann, Richard J.
Ward, David A.
Source :: British Tax Review. May-June, 1999, Vol. 1999 Issue 3, p163-173.
Publication Year :: 1999

Subjects :: Tax treaties -- Interpretation and construction
Dividends -- Taxation
Memec v. Commissioners of Inland Revenue (1998 S.T.C. 754 (C.A.))

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