ARTICLE 28
U.S. Income Tax Treaty — barbados tax treaty documents: barbados.pdf · 2026-10-03 edition · updated 2026-10-04 · United States
Entry into Force
This Convention shall be ratified and instruments of ratification shall be exchanged as soon as possible.
The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect
a) in the United States:
(i) in respect of tax withheld at the source for amounts paid or credited on or after the first day of the second month following the date on which this Convention enters into force;
(ii) in respect of other taxes, for taxable years beginning on or after January 1, 1984. b) in Barbados:
(i) in respect of income tax and corporation tax for the income year beginning January 1, 1984;
(ii) in respect of petroleum winning operations tax for any accounting year beginning on or after January 1, 1984; and
(iii) in respect of tax on branch profits and tax on premium income of insurance companies for the income year beginning January 1, 1984.
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