<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% / 15% / 0%</td><td>10%: if beneficial owner is a company (excluding partnerships) which holds directly at least 10% of the capital of the paying company. 15%: in all other cases. 0%: if beneficial owner is the Government of a Contracting State, local governments, political subdivisions, local authorities, or any of their governmental institutions or entities.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10%: if beneficial owner is a resident of the other Contracting State. 0%: if derived in respect of a loan made, guaranteed, or insured by the government of the other Contracting State or political subdivision or local authority or local governments, including financial institution wholly owned by that government, or any other instrumentality specified and agreed.</td></tr></tbody></table>