<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>8%</td><td>0% if paid to the Government, a local authority, statutory body, agency, the National Bank, or any wholly owned company of the other State</td></tr><tr><td>Interest</td><td>11</td><td>8%</td><td>0% if paid to the Government, a local authority, statutory body, agency, the National Bank, or any wholly owned company of the other State</td></tr></table>