What is the Limitation on Benefits (LOB) clause and how does it affect my treaty claim?
I am trying to claim treaty benefits on my Form W-8BEN-E, but I keep encountering references to the Limitation on Benefits clause. The form asks me to certify which LOB provision I satisfy. Can someone explain what LOB is, why it exists, and which test I am most likely to qualify under as a foreign individual owning a U.S. LLC?
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