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HMRC internal manual

Double Taxation Relief Manual

Jordan: Dividends

The rate of tax imposed by Jordan on dividends derived by a resident of the United Kingdom is not to exceed 10 per cent. of the gross amount of the dividend (Article 10(2)).

The agreement provides for credit for underlying tax (see INTM164010(d)) where a United Kingdom company controls, directly or indirectly, not less than 10 per cent of the voting power in the Jordanian company paying the dividend.