<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% / 5%</td><td>0% if the beneficial owner is the Government, local governments, or any wholly-owned government entity: 5% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% / 5%</td><td>0% if paid to the Government, local governments, central banks, specific investment authorities, or wholly-owned government entities: 5% in all other cases.</td></tr></table>