ARTICLE 25
U.S. Income Tax Treaty — Trinidad Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States
Assistance in Collection
Each of the Contracting States shall endeavor to collect such taxes imposed by the other Contracting State as will ensure that any exemption or reduced rate of tax granted under this Convention by the other Contracting State shall not be enjoyed by persons not entitled to such benefits. The Contracting State making such collections shall be responsible to the other Contracting State for the sums thus collected. The competent authorities of the Contracting States may consult together for the purpose of giving effect to this article.
In no case shall the provisions of this article be construed so as to impose upon either of the Contracting States the obligation to carry out administrative measures at variance with the regulations and practices of the Contracting State endeavoring to collect the tax or which would be contrary to that Contracting State's sovereignty, security, or public policy.
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