<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(2)</td><td>5% / 15%</td><td>5% if beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital of the company paying the dividends. 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>10% / 0% (residence state only)</td><td>10% if beneficial owner is a resident of the other Contracting State. 0% (residence state only) if beneficial owner is a resident as defined in Article 4(2) (State, political or administrative subdivisions, local government, local authority, Central Bank, or wholly-owned governmental institutions).</td></tr></tbody></table>