<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)</td><td>Applies if the recipient is the beneficial owner. Protocol notes neither State currently withholds tax on dividends and requires negotiations to modify Article 10 if such tax is introduced.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Applies if the recipient is the beneficial owner. 0% for the Government, Central Banks, and agreed statutory bodies.</td></tr></table>