<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%</td><td>Applies if recipient is beneficial owner of the dividend.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0% (residence state only)</td><td>5% rate applies if recipient is beneficial owner. 0% (residence state only) if beneficial owner is a Contracting State, or interest on a loan of whatever kind granted, insured or guaranteed by a public institution for purposes of promoting exports, or in connection with the sale on credit of any industrial, commercial or scientific equipment, or on any loan of whatever kind granted by a bank.</td></tr></tbody></table>