<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%<br>7%</td><td>5%: if the beneficial owner is a company (other than a partnership) or a government institution listed in Article 11, paragraph 3.<br>7%: in other cases. Beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0%: if the beneficial owner is the Government, a political subdivision or a local authority, or the Central Bank of the other Contracting State, or specified government entities.<br>10%: in other cases. Beneficial owner is a resident of the other Contracting State.</td></tr></tbody></table>