<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>0% / 10%</td><td>0% if the beneficial owner is a company (other than a partnership) holding directly at least 10% of the capital of the paying company: 10% in all other cases. Dividends paid to specific government bodies or sovereign wealth funds are taxable only in the residence state (0%).</td></tr><tr><td>Interest</td><td>11</td><td>0% (residence state only)</td><td>Excludes penalty charges for late payment. Subject to arm's length principle for special relationships.</td></tr></table>