<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 & Protocol 3, 8</td><td>5% / 10% / 15%</td><td>5%: if the beneficial owner is the Government (MFN clause applies) / 10%: if beneficial owner is a company (other than a partnership) holding directly at least 25% of the capital / 15%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11 & Protocol 4</td><td>0% (residence state only) / 12%</td><td>0% (residence state only): if the beneficial owner is the Government / 12%: in all other cases.</td></tr></table>