<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>5%<br>15%</td><td>5% if beneficial owner is a company controlling, directly or indirectly, at least 10% of the voting power in the company paying the dividends.<br>15% in all other cases. Anti-abuse rule (main purpose) in Article 10(6) may deny benefits.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Taxable only in the Contracting State of which the beneficial owner is a resident. Anti-abuse rule (main purpose) in Article 11(5) may deny benefits.</td></tr></tbody></table>