<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% / 10% / 0%</td><td>5%: if beneficial owner is a company holding directly at least 10% of the capital of the company paying the dividends. <br>10%: in all other cases. <br>0%: if beneficial owner is the Government of a Contracting State, a political subdivision or a local authority thereof, or specific governmental entities/public financial institutions mentioned in the Article.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10%: of the gross amount of the interest. <br>0%: if paid to the Government of a Contracting State or to any of its local governments, or specific public institutions mentioned in the Article, or to loans guaranteed by them.</td></tr></tbody></table>