<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>10</td><td>5%, 15%, or 0% (residence state only)</td><td>5% if the beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital of the paying company; 0% (residence state only) if the beneficial owner is the State itself, political subdivisions, local governments, Central Bank, pension funds, or investment authorities; 15% in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>If paid to a resident of the other Contracting State.</td></tr></table>