<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%</td><td>If the beneficial owner is a resident of the other Contracting State. Otherwise, may be taxed in the state of residence of the company paying dividends according to its laws. Provisions do not apply if beneficial owner carries on business through a permanent establishment and holding is effectively connected with such permanent establishment (Article 7 applies). Anti-abuse rule applies.</td></tr><tr><td>Interest</td><td>Article 11</td><td>6%</td><td>If the beneficial owner is a resident of the other Contracting State. Otherwise, may be taxed in the state where it arises according to its laws. Provisions do not apply if beneficial owner carries on business through a permanent establishment and debt-claim is effectively connected with such permanent establishment (Article 7 applies). Anti-abuse rule applies.</td></tr></tbody></table>