<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>7%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7% / 0% (residence state only)</td><td>7% if the beneficial owner of the interest is a resident of the other Contracting State. 0% (exemption) if derived by the Government of the other Contracting State, its Central/National Bank, administrative-territorial subdivision or local authority, or any financial institution wholly owned by the Government of that other State.</td></tr></tbody></table>