<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% / 10% / 0%</td><td>5% if beneficial owner is a company holding directly or indirectly at least 5% of the capital of the company paying the dividends; 10% in all other cases. 0% if paid to the Government of the other Contracting State (taxable only in residence state).</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10% of the gross amounts of the interest. 0% if derived by the Government of the other Contracting State, its political subdivisions or local authorities thereof (exempt in source state).</td></tr></tbody></table>