<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>10%</td><td>If the beneficial owner is a resident of the other Contracting State. Subject to a main purpose test in Article 10(7).</td></tr><tr><td>Interest</td><td>Article 11(2)</td><td>10%</td><td>If the beneficial owner is a resident of the other Contracting State. Subject to a main purpose test in Article 11(7).</td></tr></tbody></table>