ARTICLE 15

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

Income from Real Property

A resident of one of the Contracting States who is subject to tax in the other Contracting State on income from real property, including gains derived from the sale or exchange of such property, or on royalties in respect of the operation of mines, quarries, or other natural resources

may elect for any taxable year to compute that tax, on such income, on a net basis as if such resident were engaged in trade or business in that other Contracting State.

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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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