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ARTICLE 21

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

Rules Applicable to Personal Income Articles

  1. Articles 17 (Income from Personal Services), 18 (Teaching and Research), 19 (Students and Trainees), and 20 (Governmental Salaries) shall apply to reimbursed travel expenses, but such expenses shall not be taken into account in computing the maximum amount of exemptions specified in Articles 17 and 19.

  2. An individual who qualifies for benefits under more than one of the provisions of Articles 17 through 20 may apply that provision most favorable to him, but he shall not be entitled to the benefits of more than one of such provisions with respect to the same income in any taxable year.

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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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