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ARTICLE 23

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

Other Income

  1. Items of income of a resident of a Contracting State, wherever arising, not dealt within the

foregoing Articles of this Convention shall be taxable only in that State.

  1. The provisions of paragraph 1 shall not apply if the person deriving the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed based situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such a case the provisions of Article 7 (Business Profits), Article 14 (Independent Personal Services), or Article 18 (Artists and Athletes), as the case may be, shall apply.

  2. Notwithstanding paragraph 1 and 2, items of income of a resident of a Contracting State not dealt within the foregoing Articles of this Convention and arising in the other Contracting State may be taxed in that other State.

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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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