The United States has entered into tax treaties with a number of foreign countries under which residents of those countries are taxed at a reduced rate or are exempt from U.S. income tax or withholding tax on certain income (e.g., dividends, interest) or gains from U.S. sources.

The US tax authorities ("IRS") published tables relating to these treaties on their website.

As a non-U.S. person (individual or entity) filing Form W-8BEN or Form W-8BEN-E, these tables will help you determine whether a treaty exists and is in force between the U.S. and your country of residence (Table 3) and which Limitation of Benefits ("LOB") article and relevant key criteria (Table 4) apply.