<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%</td><td>Exempt if paid to the Government, Central (National) Bank, State General Reserve Fund, or any other statutory body.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Exempt if paid to the Government, Central (National) Bank, State General Reserve Fund, any other statutory body, and any institution wholly or mainly owned by a Contracting State as agreed.</td></tr></table>