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ARTICLE 23

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

Mutual Agreement Procedures

  1. The competent authorities of the Contracting States may prescribe regulations for implementing the present Convention within the respective States and may communicate with

each other directly for the purpose of giving effect to the provisions of this Convention. Should any difficulty or doubt arise as to the interpretation or application of this Convention, or its relationship to Conventions between one of the Contracting States and any other State, the competent authorities shall endeavor to settle the question as quickly as possible by mutual agreement.

  1. In particular, the competent authorities of the Contracting States may consult together to endeavor to agree (a) To the same application of the source rules set forth in Article 5 to particular items of income

(b) To the same attribution of industrial or commercial profits to a resident of one of the Contracting States and to its permanent establishment situated in the other Contracting State; or

(c) To the same allocation of income between a resident of one of the Contracting States and any related person.

In the event that the competent authorities reach such an agreement, taxes shall be imposed on such income, and refund or credit of taxes shall be allowed, by the Contracting States in accordance with such agreement.

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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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