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ограничение на пользование льготамиstresses
fin. limitation on benefits (Limitations on benefits provisions generally prohibit third country residents from obtaining treaty benefits. For example, a foreign corporation may not be entitled to a reduced rate of withholding unless a minimum percentage of its owners are citizens or residents of the United States (or the treaty country). ruslic)
tax. LOB (по соглашению о двойном налогообложении Ремедиос_П)