Wendy Mallins
Joined: 9/2/2024
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Query on claiming Limitation on Benefits (LOB) - treaty of benefits with US
I'm trying to fill out our UK Ltd company Kindle Direct Publishing tax profile and have to fill in which of the following applies to our UK ltd company so that we don't pay US tax and just pay it in the UK - on our earnings from US Which would it be? - Publicly Traded Corporation - Subsidiary of a publicly traded corporation - Other tax exempt organisation - Company that meets the ownership and base erosion test - Company that meet the derivative benefits test - Company with an item of income that meets active trade or business test - Favourable discretionary determination by the US competent authority received - Other - Article 23(5)