<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>7.5% / 10%</td><td>7.5%: 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>10%</td><td>Exempt if paid to the Government of the other Contracting State, including its Central Bank and specified statutory bodies.</td></tr></table>