<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>0% / 5% / 0% (residence state only)</td><td>0% if beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital; 5% in all other cases; 0% (residence state only) if the beneficial owner is the other State itself, a local government, local authority, Central Bank, or any governmental institution (as defined in Article 4(2)(c)).</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></tbody></table>