E-52 GR HU IC IN ID EI IS IT JM JA KZ Greece Hungary Iceland [08 treaty in force] India Indonesia Ireland Israel Italy Jamaica Japan Kazakhstan 21 22 21(1)(c) 22(1)(c) 17(1) P2(2)(c) 23(2)(e) 28(7) 24(3) 21(2)(c) 28(2)(c) U.S. or Same Country3b Art 2 of protocol Same Country3a 25(3)(d) 17 Active Business 09 10 Discretionary Determination Derivative Benefits 08 Named benefits8c Other 11 21(1)(d) 22(1)(d), (e) P2(2)(d), (e) 25(3)(e) 23(2)(f) 21(2)(d) 28(2)(d), (e) Same Country5a 21(1)(e) 22(1)(f) 17(1) P2(2)(f) 28(6) 23(2)(c), (d) 25(1), (2) 24(1) 21(2)(e), (3) 28(2)(f), (3) U.S. or same country5b 21(1)(b) 22(2) 17(3) P2(3) 25(3)(c) 23(3) 24(2) 21(4) 28(4) 21(2) 22(4) P2(4) 25(4) 23(6) 24(4) 21(7) 28(7) 17(3)(b) 23(5) 21(3) Comp benefits8a Comp Rates8b 17(2) 23(4) Shipping 21(6) 28(6) 23(7) 21(5) 28(5) 4 of 8 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 25 23 28 24 21 None None 28 Treaty Article Citation Table 4. Limitation on Benefits GM Code Germany [P06 in effect (XIV)] Name Table 4. (Continued) Guide to Global Payroll Management