<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>0%</td><td>0% if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the paying company: 0% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%</td><td>The tax charged shall not exceed 0% of the gross amount of the income if the beneficial owner is a resident of the other Contracting Party.</td></tr></table>