<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>10% / 0% (residence state only)</td><td>10% general rate. 0% applies if the beneficial owner is the other State, a political subdivision, a local authority, a Qualified Government Entity, or a company (other than a partnership) holding directly at least 10% of the capital.</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>Applies if the resident is the beneficial owner of the interest.</td></tr></table>