<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%, 15%, 0%</td><td>5% of gross amount if beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital of the company paying dividends; 15% of gross amount in all other cases. 0% if beneficially and wholly owned by the Government of a Contracting State (includes specific listed entities).</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 of the interest is a resident.</td></tr></tbody></table>