<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>0% / 5%</td><td>0% if the beneficial owner is a company (other than a partnership). 5% in all other cases. 0% if the beneficial owner is a Contracting State, political subdivision, local authority, statutory body or Central Bank thereof; or specific governmental entities listed in Article 10:3.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% / 5%</td><td>0% if the beneficial owner is a company (other than a partnership). 5% in all other cases. 0% if the beneficial owner is a Contracting State, political subdivision, local authority, statutory body or Central Bank thereof; or specific governmental entities listed in Article 11:3.</td></tr></tbody></table>