This flowchart covers the limitation on benefits ("LOB") provisions included in Article 22 of the 2006 U.S. Model Income Tax Treaty. This has not yet been updated for the 2016 model treaty.
U.S. income tax treaties generally include rules that limit the benefits of the treaties to prevent treaty shopping. These rules are typically called "limitation on benefits" or "LOB" provisions. The U.S. Model Income Tax Treaty describes the starting point of the U.S. in its negotiations of tax treaties with other countries.
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