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ARTICLE 10

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

Ships and Aircraft

  1. Notwithstanding Article 8 (Business Profits), income which a resident of the United States derives from the operation in international traffic of ships or aircraft registered in the United States shall be exempt from tax by Trinidad and Tobago.

  2. Notwithstanding Article 8 (Business Profits), income which a resident of Trinidad and Tobago derives from the operation in international traffic of ships or aircraft shall be exempt from tax by the United States.

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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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