<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%<br>0%</td><td>5%: If the beneficial owner is a resident of the other Contracting State.<br>0%: If derived and beneficially owned by the Government of a Contracting State, a local authority, or a political subdivision thereof.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0%</td><td>5%: If the beneficial owner of the interest is a resident of the other Contracting State.<br>0%: If arising in a Contracting State and paid to the Government of the other Contracting State, a local authority, or a political subdivision thereof.</td></tr></tbody></table>