<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(2)</td><td>5%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11(1)</td><td>0% (residence state only)</td><td>If the beneficial owner of the income from debt-claims is a resident of the other Contracting State.</td></tr></table>