With reference to Article 10 (Dividends. The provisions of Article 10 shall not apply in the case of distributions or dividends paid by an enterprise when the investment is subject to a foreign investment contract under the Foreign Investment Statute (DL 600), as it may be amended from time to time without changing the general principles thereof.
Appears in 4 contracts
Samples: www.swissbanking.ch, www.irs.gov, home.treasury.gov
