<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(2) & Protocol Ad Article 10</td><td>5% / 10% / 0% (residence state only)</td><td>5% if beneficial owner is a company (other than a partnership) which holds directly at least 100,000 USD of the company paying the dividends. 10% in all other cases. 0% if the beneficial owner is that State itself, Central (National) Bank thereof, Abu Dhabi Investment Authority, or any other company agreed upon by the Governments of the Contracting State.</td></tr><tr><td>Interest</td><td>Article 11(2), 11(3)</td><td>5% / 0% (source state exemption)</td><td>5% of the gross amount of the interest. 0% if paid in respect of a loan made, guaranteed or insured, or in respect of any other debt-claim or credit guaranteed or insured on behalf of the other Contracting State by its authorized organ.</td></tr></tbody></table>