<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>5% / 10% / 0%</td><td>5% if beneficial owner is a company (other than a partnership) which holds directly at least 10% of the capital; 10% in all other cases; 0% (residence state only) if beneficial owner is that other State itself, a local Government, a local authority or its financial institution thereof.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>N/A</td></tr></tbody></table>