<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>10</td><td>0%, 5%, 10%</td><td>0%: if the beneficial owner is the other Contracting State, any governmental institution or entity under Article 4 paragraph 2(a), (b). 5%: if the beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital. 10%: in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td></td></tr></table>