<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>5% / 10% / 0%</td><td>5%: if the beneficial owner is a company holding directly at least 10% of the capital. 10%: in all other cases. 0%: if paid to the Government, Central Bank, pension funds, or agreed statutory bodies.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0%</td><td>5%: standard rate. 0%: if paid to the Government, Central Bank, pension funds, agreed statutory bodies, or for commercial debt-claims from deferred payments, export promotion schemes, or loans/deposits to/with banking enterprises.</td></tr></table>