<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%<br>10%</td><td>0% if the beneficial owner is a company holding directly at least 20% of the capital of the paying company.<br>10% in all other cases.<br>Exempt at source if paid to listed government bodies or pension and investment funds (Article 10(3)). PE or fixed base: Article 7 or 14.</td></tr><tr><td>Interest</td><td>Article 11</td><td>5%</td><td>Beneficial owner resident in the other State. Exempt at source if paid to listed government bodies or pension and investment funds (Article 11(3)). PE or fixed base: Article 7 or 14.</td></tr></tbody></table>