<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 11</td><td>5%, 10%, 0%</td><td>5% if beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends; 10% in all other cases. 0% if derived by a statutory body, agent or instrumentalities (as defined in Article 11, para 4) from enterprises of a Contracting State.</td></tr><tr><td>Interest</td><td>Article 12</td><td>10%, 0%</td><td>10% of the gross amount. 0% if the recipient is the Government of a Contracting State, the Central Bank of a Contracting State or a political subdivision or local authority thereof; and banks wholly owned by Government (as specified in Article 12, para 3a), or if the interest is paid by any of the persons mentioned in sub-paragraph (a).</td></tr></tbody></table>