<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>0%, 5%, 10%</td><td>0%: if beneficial owner is a company holding directly at least 10% of the capital. / 5%: if beneficial owner is an individual holding directly at least 10% of the capital and resident for 48 months immediately preceding the year of payment. / 10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></tbody></table>