Document Type

Article

Publication Date

8-2024

Abstract

Part 1 of this column discussed the choice between the limitation on benefits and principal purpose test (PPT) and the history of the LOB in U.S. tax treaty policy.

How effective is the LOB article in U.S. tax treaties, now that it no longer includes the PPT from the original U.S. LOB?

Available for download on Saturday, August 12, 2034


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