<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 (excluding partnerships) holding directly at least 10% of the capital of the paying company. 15%: all other cases. Tax on remittance of profits by a branch to its head office shall not exceed 10% (subject to a lower rate if granted to a third country under an MFN clause).</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>The treaty refers to this as Income from Debt-claims.</td></tr></table>