<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>10% / 0%</td><td>0%: beneficial owner is a company holding directly at least 10% of the capital for an uninterrupted period of at least 12 months; or if paid to the Government, local authority, statutory body of a central bank, or any wholly-owned state company.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0%</td><td>0%: commercial debt-claims resulting from deferred payments for goods, merchandise or services; export promotion loans or credits; loans paid by an enterprise to a banking enterprise; deposits with a banking enterprise; or paid to the Government, political subdivision, local authority, statutory body/agency, National Bank or wholly owned company thereof.</td></tr></table>