Skip to content
ChatProjectCodes

ARTICLE 13

U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf · 2026-10-03 edition · updated 2026-10-04 · United States

Gains

  1. Gains derived by a resident of a Contracting State from the alienation of real property situated in the other Contracting State may be taxed in that other State.

  2. For the purposes of this Article:

a) the term "real property situated in the other Contracting State", where the United States is that other Contracting State, includes a United States real property interest, and real property referred to in Article 6 which is situated in the United States; and

b) the term "real property situated in the other Contracting State", where Barbados is that other Contracting State, shall have the meaning which it has under the Laws in force from time to time in Barbados and, without limiting the foregoing, includes:

(i) real property referred to in Article 6; (ii) shares or comparable interests in a company, the assets of which consist wholly or principally of real property situated in Barbados; and

(iii) an interest in a partnership, trust or estate, the assets of which consist wholly or principally of real property situated in Barbados.

  1. Gains from the alienation of personal property which are attributable to a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or which are attributable to a regular base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, and gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or such a regular base, may be taxed in that other State.

  2. Gains derived by an enterprise of a Contracting State from the alienation of ships, aircraft, or containers operated in international traffic shall be taxable only in that State.

  3. Gains described in Article 12 (Royalties) shall be taxable only in accordance with the provisions of Article 12.

  4. Gains from the alienation of any property other than property referred to in paragraphs 1 through 5 shall be taxable only in the Contracting State of which the alienator is a resident.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
Export this section
▸Contents — U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf
U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.