EN FI FR Estonia Finland [P06 in force (VI)] France [P09 in effect (XIV)] 30 16 22 24 Table 4. Limitation on Benefits EG Egypt 22 17 EZ DA 26 None Treaty Article Citation CY Code Denmark [P06 in force (VI)]. Cyprus Czech Republic Comm. of Independent States* Name Table 4. (Continued) Active Business 09 10 Discretionary Determination Derivative Benefits 08 Named benefits8c Other 11 Same Country3a 30(1)(c) 16(2)(c) 22(2)(e) 22(2)(c) 17(1)(d) 26(1) U.S. or Same Country3b 30(1)(d) 16(2)(d), (e) 22(2)(f) 22(2)(d), (e) 17(1)(e) Same Country5a 30(1)(e), (f) 16(2)(f), (3) 22(2)(c) 24 22(2)(f), (g),(3), 17(1)(f) 26(1) U.S. or same country5b 30(4) 16(4) 22(3) 22(4) 17(1)(c) 30(6) 16(6) 22(4) 22(7) 17(2) Comp benefits8a Comp Rates8b HQ 30(3) 22(2)(g) RICs Hold Co/STR 24 26(3) 30(5) 16(5) 3 of 8 22(5) (shipping), (6)(interest or royalties) Triangular provision Stock Ownership and Base Erosion Test 07 Publicly Traded Companies 05or Subsidiary of Publicly Traded Companies06 Tax Exempt Organization and Pension Funds 03, 04 Exceptions and Special Rules Limitation on Benefits Tests (Safe Harbors) 2 Appendix E-Miscellaneous Lists and Tables E-51