<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>10</td><td>5%</td><td>If the beneficial owner of the dividends is a resident of the other Contracting State.</td></tr><tr><td>Interest</td><td>11</td><td>5%</td><td>If the beneficial owner of the interest is a resident of the other Contracting State. Exempt (0%) if paid to the Government, Central Bank, or agreed statutory body of the other Contracting State.</td></tr></table>