<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>6%; 0%</td><td>6% if beneficial owner is a resident of the other State; 0% if beneficial owner is the other Contracting State itself, a political subdivision, local authority, Central Bank, pension fund, Investment Authority or other agreed integral institution/fund.</td></tr><tr><td>Interest</td><td>Article 11</td><td>6%; 0%</td><td>6% if beneficial owner is a resident of the other State; 0% if beneficial owner is the other Contracting State itself, a political subdivision, local authority, Central Bank, specified government entities, for credit sales of merchandise/equipment, or for financing from financial institutions under government agreements.</td></tr></tbody></table>