<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% / 7%</td><td>5%: beneficial owner is the Government, Central Bank, entity wholly owned by the Government, or has invested at least 300,000 USD or equivalent in the capital of the company. 7%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>7%</td><td>Exempt if paid to the Government, Central Bank, entity wholly owned by the Government, or under a loan agreement approved by the Government.</td></tr></table>