ARTICLE II

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

Paragraph 2(a) of Article 10 (Dividends) of the Convention shall be deleted and replaced by the following: "(a) 10 percent of the gross amount of the dividends if the beneficial owner is a company

(other than a partnership) which owns, directly or indirectly, at least 10 percent of the voting stock of the company paying the dividends;"

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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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