<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>5%</td><td>If the recipient is the beneficial owner. Exempt in Malaysia as long as Malaysia does not impose a tax on dividends in addition to tax on company profits; otherwise 5% rate applies.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5% / 0%</td><td>5% if the recipient is the beneficial owner. 0% for income from debt-claims derived by the Government of a Contracting State from the other Contracting State.</td></tr></tbody></table>