<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>5%; 0%</td><td>5%: if beneficial owner; 0%: if beneficial owner is the Government or governmental institutions/entity or a company with at least 25% direct/indirect government ownership, or a governmental pension fund (Protocol, para 5).</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%; 0%</td><td>5%: if beneficial owner; 0%: if derived by the Government (including local authorities), central bank, or financial institution controlled by government, or on government-guaranteed loans, or by a governmental pension fund (Protocol, para 5).</td></tr></tbody></table>