<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% / 10%</td><td>0% if beneficial owner is a company holding directly at least 7.5% of the capital of the company paying dividends (subject to anti-abuse rule). 0% if beneficial owner is a pension fund or a collective investment vehicle (Article 4(2)). 10% in all other cases. MFN clause for the 10% rate: if the Netherlands agrees to a lower rate with a third State for similar cases, that lower rate shall automatically apply to residents of Qatar.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the Contracting State of which the beneficial owner is a resident.</td></tr></tbody></table>