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ARTICLE 1

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

Taxes Covered

  1. The taxes which are the subject of this Convention are:

(a) In the case of the United States, the Federal income tax imposed by the Internal Revenue Code (but not including the personal holding company tax and accumulated earnings tax) (hereinafter called United States tax);

(b) In the case of Trinidad and Tobago, the corporation tax and the income tax (hereinafter called Trinidad and Tobago tax).

  1. This Convention shall also apply to taxes substantially similar to those covered by paragraph 1 which are subsequently imposed in addition to, or in place of, existing taxes.

  2. For the purpose of Article 6 (Nondiscrimination), this Convention shall apply to taxes of every kind imposed at the National, State, and local level.

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▸Contents — U.S. Income Tax Treaty — Trinidad Tax Treaty
U.S. Income Tax Treaty — Trinidad Tax Treaty

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