<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%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Dividends</td><td>Article 10(3)(a)</td><td>0% (residence state only)</td><td>If the beneficial owner of the dividends is a company that is resident of the other Contracting State and that holds directly at least 10% of the capital of the company paying the dividends.</td></tr></tbody></table>