<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>0%, 5%, 10%</td><td>0% if beneficial owner is the other Contracting State or any governmental institution or any entity being a resident of the other Contracting State under the provisions of subparagraphs a)-c) of paragraph 2 of Article 4; 5% if beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital of the company paying the dividends; 10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%, 10%</td><td>0% if derived by a resident of the other Contracting State as defined in paragraph 2 of Article 4 (Government, governmental institution, or entity fully capitalized by state); 10% of the gross amount in all other cases.</td></tr></tbody></table>