<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>10%<br>0% (source state only)</td><td>5%: if the beneficial owner is a company (other than a partnership) which holds directly or indirectly at least 10 percent of the capital of the company paying the dividends.<br>10%: in all other cases.<br>0%: if the beneficial owner is the other Contracting State, its political subdivisions, local authorities, statutory bodies, Central Bank or any entity wholly owned directly or indirectly by that other State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%<br>0% (source state only)</td><td>10%: of the gross amount of the interest.<br>0%: if the beneficial owner is the other Contracting State, its political subdivisions, local authorities, statutory bodies, Central Bank or any entity wholly owned directly or indirectly by that other State.</td></tr></tbody></table>