<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% / 15%</td><td>10%: beneficial owner is a company which holds directly at least 10% of the capital of the company paying the dividends. 15%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Treaty refers to 'Income from Debt Claims'. Exemptions apply for income paid to the Government, Ministries, Central Banks, and their organizations or agents.</td></tr></table>