<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>10</td><td>5%</td><td>Maximum 5% if beneficial owner is a resident of the other Contracting State. An additional branch profits tax capped at 5% may also apply (Article 10(6)).</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>Taxable only in the state of residence of the beneficial owner.</td></tr></table>