ARTICLE I

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

Paragraph 3 of Article I (Personal Scope) of the Convention shall be deleted and replaced by the following: "3. Notwithstanding any provisions of this Convention except paragraph 4 of this Article, a Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if this Convention had not come into effect. In the case of the United States, the term “citizen” shall include a former citizen whose loss of citizenship had as one of its principal purposes the avoidance of income tax, but only for a period of 10 years following such loss."

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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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