ARTICLE 19

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

Government Service

Remuneration, including a pension paid from the public funds of a Contracting State or a political subdivision or local authority thereof to a citizen of that State in respect of services rendered in the discharge of functions of a governmental nature shall be taxable only in that State. However, the provisions of Article 14 (Independent Personal Services), Article 15 (Dependent Per Services) or Article 17 (Artistes and Athletes), as the case may be, shall apply, and the preceding sentence shall not

apply, to remuneration paid in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or local authority thereof.

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▸Contents — U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf

U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf

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