<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 6</td><td>0% (residence state only)</td><td>Taxable in source state if shareholding is effectively connected with industrial or commercial activities in that state.</td></tr><tr><td>Interest</td><td>Article 7</td><td>0% (residence state only)</td><td>Taxable in source state if debt-claim is effectively connected with industrial or commercial activities in that state.</td></tr></table>