S.L. 123.106 Art. 3from shares, shares or other from other as income from distribution is a

The term "dividends" as used in this Article means income "jouissance" shares or "jouissance" rights, mining shares, founders' rights, not being debt-claims, participating in profits, as well as income corporate rights which is subjected to the same taxation treatment shares by the laws of the State of which the company making the resident.