<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>10%</td><td>If the resident is the beneficial owner of the dividends, the tax shall not exceed 10% of the gross amount.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10% if the resident is the beneficial owner of the interest. <br> 0% if derived by or on: Government of the other Contracting State or any governmental institution/entity (Art 4:2); a company resident of the other State, controlled or at least 51% (fifty-one per cent) of its paid-up capital is owned directly or indirectly by the government/governmental institution/entity (Art 4:2); or loans guaranteed by the Government of the other Contracting State or any governmental institution/entity thereof (Art 4:2).</td></tr></tbody></table>