<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), 10(3)</td><td>5%</td><td>5% limit if the beneficial owner is a resident of the other state. Exempt if paid to the Government or specific statutory bodies.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>5%</td><td>5% limit if the beneficial owner is a resident of the other state. Exempt if paid to the Government or specific statutory bodies.</td></tr></table>