<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>0% / 5%</td><td>0%: if the beneficial owner is a company holding directly at least 20% of the capital of the company paying the dividends, or the Contracting State, its public legal persons, pension funds, and state-owned entities. 5%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></table>