<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 10</td><td>5% / 0% (residence state only)</td><td>5% if the beneficial owner is a resident of the other state. 0% if the beneficial owner is the other State, a local government, local authority, Central Bank, or a governmental institution.</td></tr><tr><td>Interest</td><td>Article 11</td><td>2.5% / 0% (residence state only)</td><td>2.5% if the beneficial owner is a resident of the other state. 0% if the beneficial owner is the other State, a local government, local authority, Central Bank, a governmental institution, or for any loan granted by a bank resident in the other State.</td></tr></table>