<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>Taxable only in the residence state of the beneficial owner.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Maximum 5% in source state if beneficial owner is a resident of the other Contracting State. Interest paid to the Government of the other Contracting State is exempt.</td></tr></tbody></table>