<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% / 15%</td><td>5% if the beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital of the company paying the dividends. Exemptions apply for qualifying government entities and pension funds.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Exemptions apply for the Government, Central Bank, specified statutory bodies, pension funds, intercompany loans, bank loans, and sales on credit.</td></tr></table>