<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>5% / 0%</td><td>5%: general rate / 0%: beneficially owned by a Contracting State, Government, political subdivision, local authority, Central Bank, or wholly-owned entity</td></tr><tr><td>Interest</td><td>Article 12</td><td>0% (residence state only)</td><td></td></tr></table>