<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>0% / 5%</td><td>0% if beneficial owner is a company (other than a partnership) holding directly at least 25% of the capital of the paying company, or if recipient is the Government, Central Bank, or a wholly owned government institution, agency, or fund; 5% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td></td></tr></table>