<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>5%<br>10%</td><td>5%: if the beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends.<br>10%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0%: if the interest is beneficially owned by the other Contracting State including political subdivisions and local authorities thereof or any statutory bodies thereof.<br>10%: in all other cases.</td></tr></tbody></table>