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ARTICLE 29

U.S. Income Tax Treaty — Barbados Technical Explanation · 2026-10-03 edition · updated 2026-10-04 · United States

Termination

The Convention shall remain in force unless terminated by one of the Contracting States. Either Contracting State may terminate the Convention by giving notice on or before June 30 of any year after 1988 to the other Contracting State. In that event, the Convention shall cease to have effect:

(a) in the United States, in respect of tax withheld at the source, to amounts paid or credited on or after the first of January following the year in which notice of termination is given (e.g., if notice is given by June 30 of 1989, the termination will be effective on January 1, 1990), and in respect of other taxes, to taxable periods beginning on or after the first day of January of the year following that in which notice is given; and

(b) in Barbados, for the income year beginning on or after January 1 of the year following that in which notice is given with respect to the income tax, the corporation tax, the tax on branch profits and the tax on the premium income of insurance companies, and for any accounting period beginning on or after January 1 of the year following that in which notice is given with respect to the Petroleum Winning Operations Tax.

July 30, 1985

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▸Contents — U.S. Income Tax Treaty — Barbados Technical Explanation
U.S. Income Tax Treaty — Barbados Technical Explanation

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