<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>0% (residence state only)</td><td>May be taxed in source state if the beneficial owner carries on business through a permanent establishment or performs independent personal services from a fixed base situated therein, and the dividends are effectively connected.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>May be taxed in source state if the beneficial owner carries on business through a permanent establishment or performs independent personal services from a fixed base situated therein, and the debt-claim interest is effectively connected.</td></tr></tbody></table>