<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% (residence state only)</td><td>Must be the beneficial owner</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Exempt if paid to the Government, local authority, statutory body, agency, authority, National Bank, or wholly owned company of the other State</td></tr></table>