ARTICLE 16

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

Directors' Fees

Directors' fees and similar payments derived by a resident of a Contracting State for services rendered in the other Contracting State as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State, except where the amount of such fees and similar payments, not including expenses reimbursed to him or borne on his behalf, do not exceed four hundred United States dollars or its equivalent in Jamaican dollars per day for each day such resident is present in that other Contracting State for the purpose of performing such services.

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

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

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