<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>10% / 15% / 0%</td><td>10%: beneficial owner is a company holding directly at least 20% of capital for 365 days ending on the date entitlement is determined. 0%: paid to the Government, Central Bank, statutory bodies, investment authorities, and pension funds. 15%: all other cases. Reduced rates and exemptions do not apply to collective investment institutions.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0%</td><td>10%: general rate. 0%: paid to the Government, Central Bank, statutory bodies, investment authorities, and pension funds.</td></tr></table>