<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 10</td><td>5% / 10% / 0% (residence state only)</td><td>5%: if the beneficial owner is a company that has owned directly at least 25% of the voting power in the company paying the dividends for a period of six months ending on the date entitlement is determined. 10%: in all other cases. 0% (residence state only): if the beneficial owner is a recognised pension fund not carrying on a business.</td></tr><tr><td>Interest</td><td>Article 11</td><td>4% / 10%</td><td>4%: if the beneficial owner is a bank, an insurance company, a qualifying lending or finance enterprise unrelated to the payer, or an enterprise that sold machinery or equipment on credit. 10%: in all other cases.</td></tr></table>