<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%<br>8%</td><td>0% if the beneficial owner is the State, its administrative-territorial or political subdivisions, local authorities or their statutory bodies wholly or mainly owned by the Contracting States.<br>8% in all other cases. PE or fixed base: Article 7 or 15.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>8%</td><td>8% where the beneficial owner is a resident of the other State. Exempt at source if the beneficial owner is the State, its subdivisions, local authorities or statutory bodies wholly or mainly owned by the Contracting States. PE or fixed base: Article 7 or 15.</td></tr></tbody></table>