Enum Form1042S.LobCodeEnum

  • All Implemented Interfaces:
    Serializable, Comparable<Form1042S.LobCodeEnum>
    Enclosing class:
    Form1042S

    public static enum Form1042S.LobCodeEnum
    extends Enum<Form1042S.LobCodeEnum>
    Limitation on Benefits (LOB) code for tax treaty purposes. Available values: - 01: Individual (Deprecated - valid only for tax years prior to 2019) - 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 - 12: No LOB article in treaty