<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>If beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%; 0%</td><td>5% if beneficial owner is a resident of the other Contracting State. 0% if beneficial owner is the other Contracting State itself, a political subdivision or a local authority of that Contracting State, or any governmental institution created under national legislation of that Contracting State.</td></tr></tbody></table>