<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% of the gross amount of dividends if the beneficial owner is a resident of the other Contracting State.<br>0% if the beneficial owner is the Government of the other Contracting State or certain governmental institutions/entities (Article 4(2)).<br>0% if the beneficial owner is a company (other than a partnership) resident of the other Contracting State that holds directly at least 10% of the capital of the company paying the dividends.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0%</td><td>5% of the gross amount of interest if the beneficial owner is a resident of the other Contracting State.<br>0% if the beneficial owner is the Government of the other Contracting State or certain governmental institutions/entities (Article 4(2)).<br>0% if interest arises on any loan of whatever kind granted by a bank of the other Contracting State.</td></tr></tbody></table>