<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% of the gross amount if the beneficial owner is a company owning directly at least 10% of the voting stock of the company paying the dividends; 10% of the gross amount in all other cases. 0% if the beneficial owner is the Government, a political subdivision, local authority or certain wholly-owned state entities.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10% of the gross amount of the interest. 0% if the beneficial owner is the Government of the other Contracting State.</td></tr></tbody></table>