<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 11</td><td>10% / 12%</td><td>10% if the beneficial owner is a company which owns at least 10% of the shares of the company paying the dividends: 12% in all other cases.</td></tr><tr><td>Interest</td><td>Article 12</td><td>10%</td><td>Exemptions apply for interest derived by the Government, political sub-divisions, local authorities, Central Bank, and certain Government-approved debt-claims.</td></tr></table>