<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>5% / 10% / 15%</td><td>5%: beneficial owner is a company (other than a partnership) holding directly at least 60% of the capital. 10%: beneficial owner is a company (other than a partnership) holding directly at least 25% but less than 60% of the capital. 15%: all other cases.</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, or specified wholly owned statutory bodies/institutions.</td></tr></table>