Skip to content
ChatProjectCodes

ARTICLE 20

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

Government Service

  1. (a) Remuneration, other than a pension, paid by a Contracting State or a political subdivision or local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State;

(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of, and a national of, that State.

  1. (a) Any pension paid by, or out of funds created by, a Contracting State or a political subdivision or local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State;

(b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that State who was a national of that State at the time the services were rendered.

  1. The provisions of Articles 14 (Independent Personal Services), 15 (Dependent Personal Services), 16 (Directors Fees), 18 (Artistes and Athletes) and 19 (Pensions, etc.) shall apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or local authority thereof.

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.