<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 10</td><td>15%<br>0%</td><td>General rate.<br>Exempt if beneficial owner is a company (other than a partnership) which is a resident of the other Contracting State and holds directly at least 10% of the capital of the company paying the dividends throughout a 365-day period.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%<br>0%</td><td>General rate.<br>Exempt if paid with respect to indebtedness arising as a consequence of the sale on credit of any equipment, merchandise or services; on any loan of whatever kind granted by a bank; to the Government, a political subdivision or local authority thereof or to the central bank of that other State; or on intercompany loans.</td></tr></tbody></table>