<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% / 10%</td><td>5% of the gross amount of the dividends if the beneficial owner is a company which holds at least 10% of the capital of the company paying the dividends; 10% of the gross amount of the dividends in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10% of the gross amount of the interest for beneficial owner who is a resident of the other Contracting State. 0% if derived and beneficially owned by the Government of the other Contracting State, or a political subdivision or a local authority thereof, or its Central Bank, or if connected with a loan or credit extended, endorsed or guaranteed by the Government of the first-mentioned State.</td></tr></tbody></table>