<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 gross amount (beneficial owner).<br>0% when beneficial owner is: Government of the other Contracting State or any governmental institution/other entity thereof; or a company resident of the other Contracting State, at least 25% of its capital owned directly or indirectly by Government/governmental institution/other entity.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%<br>0%</td><td>5% of gross amount (beneficial owner).<br>0% when derived by/on: Government of the other Contracting State or any governmental institution/other entity thereof; or a company resident of the other Contracting State, at least 25% of its paid-up capital owned or controlled directly or indirectly by Government/governmental institution/other entity; or loans guaranteed by the Government of the other Contracting State or any governmental institution/other entity thereof.</td></tr></tbody></table>