<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>10%<br>15%</td><td>If the beneficial owner is a company which owns at least 20% of the shares of the company paying the dividends.<br>In all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%<br>0%</td><td>Of the gross amount of the interest.<br>If derived and beneficially owned by the Government, a political sub-division, a local authority, or the Central Bank of the other Contracting State.</td></tr></tbody></table>