<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%, 15%</td><td>5% if beneficial owner is the State, specific government bodies or Central Bank: 10% if beneficial owner is a company (other than a partnership) holding directly at least 10% of capital: 15% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% or 0% (residence state only)</td><td>0% if paid to and beneficially owned by the State, specific government bodies or Central Bank.</td></tr></table>