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ARTICLE 11

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

Related Persons

  1. Where a resident of one of the Contracting States and any other person are related and where such related persons make arrangements or impose conditions between themselves which are different from those which would be made between independent persons, then any income which would, but for those arrangements or conditions, have accrued to such resident but, by reason of those arrangements or conditions, has not so accrued, may be included in the income of such resident for purposes of this Convention and taxed by that Contracting State accordingly.

  2. A person is related to another person if either person owns or controls directly or indirectly the other, or if any third persons own or control directly or indirectly both. For this purpose, the term "control" includes any kind of control, whether or not legally enforceable and however exercised or exercisable.

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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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