<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%</td><td>5%: If beneficial owner is an individual or a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.<br>10%: In all other cases.<br>0%: Investment authority of the government of a contracting state, its political subdivisions, local authorities and statutory bodies shall be exempt.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0%</td><td>5%: If the beneficial owner of the interest is a resident of the other contracting state.<br>0%: Government of a contracting state, its political subdivisions, local authorities and statutory bodies (including specific financial institutions).</td></tr></tbody></table>