<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>0% (residence state only)</td><td>Treaty does not explicitly grant source state taxing rights: dividends may be taxed in the residence state.</td></tr><tr><td>Interest</td><td>11</td><td>4.9% / 10%</td><td>4.9% for income from debt-claims paid to banks: 10% in other cases. 0% (exempt) if beneficial owner is a Contracting State, political subdivision, local authority, Central Bank, or specified state institutions.</td></tr></table>