Code: LOB Treaty Category

02: Government – contracting state/political subdivision/local authority
03: Tax exempt pension trust/Pension fund
04: Tax exempt/Charitable organization
05: Publicly traded corporation
06: Subsidiary of publicly traded corporation
07: Company that meets the ownership and base erosion test
08: Company that meets the derivative benefits test
09: Company with an item of income that meets the active trade or business test
10: Discretionary determination
11: Other