<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>10%</td><td>If the recipient is the beneficial owner of the dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%; 0%</td><td>10%: If the recipient is the beneficial owner of the interest. 0%: Interest derived by Government, local authority, Central Bank or government-controlled financial institutions.</td></tr></table>