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ARTICLE 28

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

Effective Dates and Ratification

  1. This Convention shall be ratified and the instruments of ratification exchanged at Port of Spain as soon as possible.

  2. After the exchange of instruments of ratification, this Convention shall have effect for

taxable years beginning on or after the first day of January of the year in which the instruments of ratification are exchanged.

  1. Notwithstanding the provisions of paragraph 2, Article 7 (Tax Deferral for Technical Assistance) shall have effect with respect to stock received on or after the date of the signing of this Convention.

  2. Notwithstanding the provisions of paragraph 2, Trinidad and Tobago agrees, following the signing of this Convention, to take all such steps as are necessary to give effect to the provisions of Article 12 (Dividends), so that such provisions shall be effective from January 1, 1970, and shall terminate on December 31, 1970, unless this Convention has been ratified by both Contracting States.

  3. This Convention shall continue in effect indefinitely, but it may be terminated by either of the Contracting States at any time after 5 years from the first day of January referred to in paragraph 2, provided that at least 6-months' prior notice of termination has been given. In such event, this Convention shall cease to be effective for taxable years beginning on or after the first day of January next following the expiration of the 6-month period.

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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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