<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%<br>15%<br>0% (residence state only)</td><td>5% if beneficial owner is a company controlling at least 10% of the capital of the company paying the dividends.<br>15% in all other cases.<br>0% (residence state only) if beneficial owner is the other State itself, a political subdivision, local government, Central Bank, Abu Dhabi Investment Authority, International Petroleum Investment Company, or any other agreed government institution.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></tbody></table>