<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>12.5%</td><td>12.5% if the beneficial owner is a resident of the other territory.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>10% if the beneficial owner is a resident of the other territory. 0% if paid to the Central Bank or a financial institution wholly owned or controlled by a public authority of the other territory.</td></tr></table>