<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%, 10%</td><td>0%: Paid by Malaysia resident company to UAE resident beneficial owner (exempt from tax chargeable on dividends in addition to company income tax). 10%: Paid by UAE resident company to Malaysia resident beneficial owner.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%, 5%</td><td>0%: If derived by the Government of a Contracting State. 5%: In all other cases, if recipient is beneficial owner.</td></tr></tbody></table>