<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</td><td>5% / 10%</td><td>5%: beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends. 10%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td></td></tr></table>