<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>12.5%</td><td>5% if beneficial owner is a company which holds directly or indirectly at least 50% of the capital of the company paying the dividends or has invested more than 10 million US-dollars, or the equivalent in Qatari or Vietnamese currency, in the capital of the company paying the dividends; 12.5% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>The tax so charged shall not exceed 10% of the gross amount of the interest.</td></tr></tbody></table>