DTAA claim and relief

Sanjeev (Tax Payer)     17 April 2021

Dear All,

Here is my query:

If someone holds shares of a non-US company whose shares are listed in NASDAQ (US), and that company declares divided, then there will some withholding of tax on that dividend at ETrade.

While availing tax relief u/s 90/91, for which country the DTAA will be claimed ? UIS where the stocks are listed and tax is deducted or the non-US country where the company is based ?