<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</td><td>5%<br>0% (residence state only)</td><td>Beneficial owner / Beneficial owner is the Government of the other Contracting State or its wholly-owned institutions/entities, or a company at least 20% owned directly or indirectly by the Government of that other Contracting State</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0% (residence state only)</td><td>Beneficial owner / Paid to the Government of the other Contracting State, its political subdivision/local authority, Central Bank, wholly-owned financial institutions, indirectly financed by the Government, or a company at least 20% owned directly or indirectly by the Government of that other Contracting State</td></tr></tbody></table>