<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%</td><td>5% if the beneficial owner of the dividends is a resident of the other Contracting State.<br/>0% if the beneficial owner is the other Contracting State, a political subdivision or local authority, the Central Bank, or other governmental agencies or financial institutions as specified and agreed.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br/>0%</td><td>5% if the beneficial owner of the interest is a resident of the other Contracting State.<br/>0% if the beneficial owner is the other Contracting State, a political subdivision or local authority, the Central Bank, or other governmental agencies or financial institutions as specified and agreed.</td></tr></tbody></table>