<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% / 10%</td><td>5% if beneficial owner is a company (other than a partnership) directly or indirectly owning at least 25% of the capital for at least 12 months preceding the date dividends were declared: 10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Exempt if payer or recipient is the Government, a local authority, or a wholly owned agency or instrumentality.</td></tr></table>