<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 10.1</td><td>0% (residence state only)</td><td>Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State shall be taxable only in that other State, unless effectively connected with a permanent establishment or fixed base in the source state.</td></tr><tr><td>Interest</td><td>Article 11.2, 11.3</td><td>0%, 5%, 10%</td><td>0% if beneficial owner is a Contracting State, political subdivision, local authority, statutory body, or Central Bank; or specific wholly-owned government entities (e.g., Qatar Investment Authority, Qatar Holding for Qatar; Banco Nacional de Comercio Exterior, S.N.C., Nacional Financiera, S.N.C., Banco Nacional de Obras y Servicios Publicos, S.N.C. for Mexico); or if paid by any of these entities. <br>5% if beneficial owner is a bank. <br>10% in all other cases.</td></tr></tbody></table>