<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% / 10%</td><td>5% applies if the beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital, or if the beneficial owner is the State, a political or administrative subdivision, a local authority, the Central Bank, or a wholly owned State entity. 10% applies in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only) / 10%</td><td>0% (residence state only) applies if the income is paid to and beneficially owned by the State, a political or administrative subdivision, a local authority, the Central Bank, or a wholly owned State entity. 10% applies in all other cases.</td></tr></table>