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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 8</td><td>Not provided (MLI modifies conditions, not rates)</td><td>Existing treaty provisions that exempt dividends or limit the rate shall apply only if the ownership conditions are met throughout a 365-day period that includes the day of payment.</td></tr><tr><td>Interest</td><td>N/A</td><td>Not provided</td><td></td></tr></tbody></table>

Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting

The Parties to this Convention,

Recognizing that governments lose substantial corporate tax revenue because of aggressive international tax planning that has the effect of artificially shifting profits to locations where they are subject to non-taxation or reduced taxation;