Limitation On Benefits Treaty Limitation On Benefits Treaty

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US Treaty Limitation on Benefits Status Map

We have created a map of the limitation on benefits (“LOB”) status of the 66 countries for which the US has income tax treaties.

US treaties with 46 countries have full LOB rules.

US treaties with six countries have no LOB rules (Greece, Hungary, Pakistan, Philippines, Poland, and Romania).

The former USSR-US Income Tax Treaty, which applies to nine former republics of the USSR, also has no LOB rules (Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan).

US treaties with five countries have limited LOB rules (Egypt, Korea, Morocco, Norway, and Trinidad & Tobago).

Tags: 894 Limitation on Benefits

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1(h)(11) Qualified Dividend Income
59A BEAT
83 Property for Services
163(j) Limit on Business Interest
245A Dividends Received Deduction
250 GILTI & FDII Deductions
267(a)-3 Amts owed to rel'd fgn persons
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