<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>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the residence state. Does not apply if effectively connected to a permanent establishment or fixed base in the source state.</td></tr><tr><td>Interest</td><td>Article 12</td><td>0% (residence state only)</td><td>Taxable only in the residence state. Does not apply if effectively connected to a permanent establishment or fixed base in the source state.</td></tr></table>