<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>0% (residence state only) / 15%</td><td>0% generally applies. 15% applies to dividends paid out of income derived from immovable property by an investment company or fund which distributes most of this income annually and whose income from such immovable property is exempted from tax.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0% (residence state only)</td><td>Applies if the recipient is the beneficial owner and is subject to tax in respect of the interest in their state of residence.</td></tr></table>