E-56 8c Table 4. Limitation on Benefits 14 13 12 11 10 Triangular provisions - Comparable rates Named benefits 8b 9 Derivative benefits test - Comparable benefits In addition, the active trade or business test does not apply where the business in question is one of making or managing investments for the resident's own account. Discretionary determination by competent authority - Some Limitation on Benefits articles provide that resident who do not meet any of the tests (and thus would not entitled to the benefits of the treaty) may nonetheless be granted benefits at the discretion of the competent authority. See Rev. Proc. 2015-40, and search "Discretionary LOB." However, meeting this test only entitles the taxpayer to benefits for certain items of income -income derived in connection with, or is incidental to, that trade or business. Active trade or business - Resident who are engaged in the active conduct of a trade or business in a treaty country may obtain the treaty benefits with respect to an item of income derived in the other treaty country. 8 8a 7 6 Footnotes to Table 4. Limitation on Benefits Table 4. (Continued) 8 of 8 Guide to Global Payroll Management