<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%</td><td>If the beneficial owner is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>0% applies if the payer or beneficial owner is the Government, an administrative subdivision, a local authority, the Central bank, or any other financial institution wholly owned by the Government of that State.</td></tr></table>