<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10(2)</td><td>10% / 15%</td><td>10% if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends; 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11(2)</td><td>10%</td><td>None</td></tr></table>