<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>0% (residence state only)</td><td>Dividends generated by a permanent establishment or fixed base in a Contracting State shall not be subject to tax in the other Contracting State when such dividends are transferred outside such Contracting State (Protocol 1).</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Interest paid to a permanent establishment or fixed base in a Contracting State shall not be subject to tax in the other Contracting State when such interest is transferred outside such Contracting State (Protocol 2).</td></tr></table>