<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 11</td><td>5%<br>10%<br>0%</td><td>5% if the beneficial owner is a company which holds directly or indirectly at least 5% of the capital of the company paying the dividends.<br>10% in all other cases.<br>0% if paid to the Government of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 12</td><td>10%<br>0%</td><td>10% of the gross amount.<br>0% if derived and beneficially owned by the Government of the other Contracting State.</td></tr></tbody></table>