<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>10%</td><td>5% if beneficial owner is a company/enterprise (other than a partnership) holding directly at least 10% of the capital of the company paying dividends.<br>10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%<br>10%</td><td>0% if paid to the Government of the other Contracting State, its political subdivisions, local authorities, the Central Bank or wholly government-owned financial institutions performing governmental functions.<br>10% in all other cases.</td></tr></tbody></table>