<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 11</td><td>8%</td><td>Protocol exempts specific government entities from source taxation.</td></tr><tr><td>Interest</td><td>Article 12</td><td>8%</td><td>Exempt if debtor or recipient is the State, its political subdivisions, wholly-owned financial institutions, or if derived from loans granted by a resident bank. Protocol exempts specific government entities.</td></tr></table>