<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(2)</td><td>5% or 10%</td><td>5% if beneficial owner is a company holding directly or indirectly at least 10% of voting shares for 6 months: 10% in all other cases.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>10% or 0%</td><td>10% general rate: 0% if beneficially owned by the Government, central bank, wholly owned institution, guaranteed/insured by the Government, or an established pension fund (as per Protocol).</td></tr></table>