Skip to content
ChatProjectCodes

ARTICLE 14

U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States

Independent Personal Services

  1. Income derived by an individual who is a resident of a Contracting State from the performance of personal services in an independent capacity may be taxed by that Contracting State. Except as provided in paragraph 2, such income shall be exempt from tax by the other Contracting State.

  2. Income derived by an individual who is a resident of a Contracting State from the performance of personal services in an independent capacity in the other Contracting State may be taxed by that other Contracting State, if:

(a) he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State;

(b) he is present in that other Contracting State for a period or periods aggregating 90 days or more in the taxable year; or (c) the net income derived in the taxable year from residents of that other Contracting State for the performance of such services in the other Contracting State exceeds 5,000 United States dollars or its equivalent in Jamaican dollars.

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 — Jamaica Income Tax Treaty - 1980
U.S. Income Tax Treaty — Jamaica Income Tax Treaty - 1980

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.