<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>10</td><td>5% / 7.5% / 10%</td><td>5% if the beneficial owner is an entity wholly owned by the Government of the contracting state; 7.5% if the beneficial owner is a company; 10% in all other cases.</td></tr><tr><td>Interest</td><td>11</td><td>10%</td><td>0% (residence state only) if the beneficial owner is the Government, an administrative subdivision, local authority, central bank, or a corporate body controlled or owned by that State.</td></tr></table>