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Comprehensive Guide to Dividends Tax

3.1.2 Dividends paid by headquarter companies [s 64E(1)]..... 59 3.1.3 Dividends paid by oil and gas companies [s 26B(2)]..... 60 3.1.4 Dividends or interest paid by a REIT or a controlled company [s 25BB(6)(a) and (b

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