This flowchart covers the limitation on benefits ("LOB") provisions included in Article 24 of the Chile-U.S. Income Tax Treaty (not yet in force). The limitation on benefits provisions are intended to prevent treaty shopping.
The flowchart includes the various types of qualified persons and includes the Publicly Traded Test, the Ownership / Base Erosion Test, the HQ company test, the Active Business Test, Triangular Cases, etc.
Flowcharts are automatically emailed as PDF files to purchasers. If you have not received an email within one hour of your purchase, please Email Us.