NL NZ NO PK RP PL Netherlands New Zealand Norway Pakistan Philippines Poland Table 4. Limitation on Benefits None None None 20 16 26 24 MO Morocco 24 17 LU Luxembourg 23 23 MX LH Lithuania 22 LG Latvia 17 MT KS Korea, South Treaty Article Citation Malta [08 treaty in force] Mexico Code Name Table 4. (Continued) Active Business 09 10 Discretionary Determination Derivative Benefits 08 Named benefits8c Other 11 Same Country3a 16(1)(b) 26(2)(c) 17(1)(d) 26(2)(d), (e) 17(1)(e) 22(d), (e) 24(2)(f) 24(2)(d), (e) 22(c) 23(2)(f) 23(2)(f) 23(2)(e) 23(2)(e) U.S. or Same Country3b Same Country5a 16(1)(a), (c) 26(2)(f), (3) 17(1)(f) 22(f), (3) 24(2)(c) 23(2)(c) 23(2)(c) U.S. or same country5b 26(4) 17(1)(c) 22(4) 24(3) 23(3) 23(3) 26(7) 17(2) 22(6) 24(7) 23(4) 23(4) Comp benefits8a 17(1)(g) 24(4) Comp Rates8b Hold Co/STR 20 16(4) Hold Co/STR 24 26(5) HQ; 26(6) Shipping 22(7) 24(6) 23(2)(g) 23(2)(g) Hold Co 17 22(5) 24(5) 5 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 Appendix E-Miscellaneous Lists and Tables E-53