E-50 AU BG BB BE BU CA CH Austria Bangladesh Barbados Belgium [06 treaty in force] Bulgaria [07 treaty in force] Canada [P07 in effect (25)] China, People's Rep. of Protocol XXIX A 21 21 22 17 16 Treaty Article Citation Table 4. Limitation on Benefits Code Name Table 4. (Continued) Active Business 09 10 Discretionary Determination Derivative Benefits 08 Named benefits8c Other 11 Same Country3a P(1)(b) XXIX A (2)(c) 21(2)(c) 21(2)(c) 22(1)(c) 17(1)(d) 16(1)(e) U.S. or Same Country3b XXIX A (2)(g) 21(2)(d) 21(2)(d) 22(1)(e) 17(1)(f) 16(1)(g) 16(1)(f) Same Country5a P(1)(a). XXIX A (2)(d), (e) 21(2)(e), (3) 21(2)(e), (3) XXIX A (3) 21(4) 21)(4) 22(2) 17(2) 17(1)(c), (e) 22(1)(d) 16(1)(c) 16(1)(d) U.S. or same country5b P(4) XXIX A (6) 21(5) 21(7) 22(3) 17(3) 16(2) Comp benefits8a Comp Rates8b XXIX A (4) P1(7), P2(2) HQ 21(5) 22(6)STR HQ(16(1)(h)) MOU 21(6) 16(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 Guide to Global Payroll Management