<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% (residence state only)</td><td>Taxable only in the residence state of the beneficial owner.</td></tr><tr><td>Interest</td><td>Article 11</td><td>4.9%; 10%; 0% (residence state only)</td><td>4.9% for interest paid to banks; 10% in other cases. 0% if beneficial owner is the Government, a political subdivision, a local authority, or the Central Bank of the other Contracting State, or specified government-owned entities of the other Contracting State, or if paid by such entities.</td></tr></tbody></table>