<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>0%; 5%</td><td>0%: if beneficial owner is the Government of the other Contracting Party or any of its institutions or other entity wholly-owned directly by the Government of that other Contracting Party; 5%: in all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>0%; 5%</td><td>0%: if paid to the Government of a Contracting Party, its Central Bank, or any governmental institution/entity wholly-owned by the Government of that Contracting Party; 5%: in all other cases.</td></tr></tbody></table>