<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>10</td><td>5% / 10%</td><td>5% if the beneficial owner is a company (other than a partnership) which holds at least 10% of the voting power or voting shares of the company paying the dividends: 10% in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>Penalty charges for late payment shall not be regarded as income from debt-claims.</td></tr></table>