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ARTICLE 20

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

Students and Apprentices

  1. Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State who is present in the first-mentioned State for the purpose of his full-time education or training receives for the purpose of his maintenance, education, or training shall not be taxed in that State, provided that such payments arise outside that State.

  2. Notwithstanding Article 4 (Residence), an individual to whom paragraph 1 applies and who immediately before visiting or becoming temporarily present in a Contracting State was a resident of the other Contracting State may elect as an alternative to the provisions of that paragraph to be treated for all tax purposes of the first-mentioned State including this Convention, as resident of that State. The election shall apply to all periods during the taxable year of the election and subsequent taxable years during which the individual qualifies under paragraph 1 and may not be revoked except with the consent of the competent authority of that first-mentioned State.

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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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