<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% / 15%</td><td>5%: beneficial owner is a company holding directly at least 10% of the capital, or the Central Bank, an institution or fund wholly owned by the other State, or a pension scheme. 15%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0% (residence state only)</td><td>0% (residence state only): paid to Government, Central Bank, pension scheme, indebtedness from sale on credit of equipment/merchandise/services, loans by financial institutions, or intercompany loans. 5%: all other cases.</td></tr></table>