<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(2)</td><td>10%</td><td>Beneficial owner must be a resident of the other Contracting State. Protocol 3 allows the source state to impose a branch profits tax not exceeding 10% on the disposal of profits made by a permanent establishment.</td></tr><tr><td>Interest</td><td>11(2), 11(3)</td><td>10% / 15% / 0%</td><td>10% if received by a financial institution (including an insurance company) or if the loan or debt claim is guaranteed by the Government; 15% in all other cases; 0% if paid to the Government of the other Contracting State.</td></tr></table>