TABLE 4. Limitation on Benefits PDF

TABLE 4. Limitation on Benefits

LOB Test Category Codes used to identify these various tests are as follows: 09- Company with an item of income that meets the active trade or business ...

Instructions for Emory Short-Form Form W-8BEN-E (Revised August

LOB Test Summary (Continued). • Company with an item of income that meets the active trade or business test—this test generally requires that the company be

Article 22 (Limitation on Benefits) 2016 U.S. Model Treaty—An

Dec 13 2016 Other Objective LOB tests. • Even if a resident is not a qualified person

Double Tax Treaties with the United States

Company with an item of income that meets active trade or business test the company's failure to meet a specific objective LOB test.

Preamble To 2016 U.S. Model Income Tax Convention

Feb 17 2016 LOB rules to prevent a practice known as “treaty shopping

Qualified Intermediary Addendum to New Client Application Form

Company with an item of income that meets active trade or business test benefits (LOB) article you must complete one of the checkboxes on line 14b.

Instructions for Form W-8BEN-E (Rev. October 2021)

Nov 30 2020 trade or business test—this test generally requires that the company be engaged in an active trade or business in its country of residence

Treaties

the requirements of the LOB article of the treaty.1. The LOB article is and base erosion test (3) an active trade or business test

Technical Explanation US-Netherlands Protocol

https://www.irs.gov/pub/irs-trty/netherte04.pdf

Report on Limitation on Benefits Provisions and Section 1(h)(11)

LOB clause we believe that the foreign corporation must satisfy the LOB clause

[PDF] TABLE 4. Limitation on Benefits