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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10(2)</td><td>5%</td><td>If beneficial owner is a resident of the other Contracting State. Exempt if beneficial owner is the Government of the other Contracting State or any governmental institution/entity thereof (as defined in Article 4(2)).</td></tr><tr><td>Interest</td><td>Article 11(2)</td><td>5%</td><td>If beneficial owner is a resident of the other Contracting State. Exempt if derived by the Government of the other Contracting State or any governmental institution/entity thereof (as defined in Article 4(2)).</td></tr></tbody></table>

Agreement between BOSNIA AND HERZEGOVINA and the State of KUWAIT for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital

Bosnia and Herzegovina and The State of Kuwait;

Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital;