<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(2)</td><td>10%</td><td>If the beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11(2), (3), (4)</td><td>10% / 0%</td><td>10% if beneficial owner is a resident of the other Contracting State; 0% for government/central bank/state-backed financial institutions/guaranteed debt; 0% for interest on credit sales of industrial, commercial or scientific equipment or merchandise, taxable only in residence state.</td></tr></tbody></table>