2021-04-09
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).
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The posts on this blog have not been verified for accuracy. You should consult an attorney for legal advice regarding your own situation. These posts are not updated for changes in the tax laws. Further, these posts should not be relied upon for any purpose whatsoever.
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