<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 4</td><td>0% (residence state only)</td><td>Applicable when paid by a company resident in a Contracting State to the other Contracting State or its financial and investment institutions.</td></tr><tr><td>Interest</td><td>Article 5</td><td>0% (residence state only)</td><td>Applicable when arising in a Contracting State and paid to the other Contracting State or its financial and investment institutions.</td></tr></tbody></table>