<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>10%<br>15%</td><td>10%: if beneficial owner is a company (excluding partnerships) which holds directly at least 10 per cent of the capital of the paying company<br>15%: in all other cases</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0%: if beneficial owner is the other Contracting State itself or a political subdivision or a local authority of that State; and any governmental owned and controlled institution of the other Contracting State created under the national legislation of that State<br>10%: in all other cases</td></tr></tbody></table>