ARTICLE 29
U.S. Income Tax Treaty — Trinidad Tax Treaty · 2026-10-03 edition · updated 2026-10-04 · United States
Extension of Convention
Either of the Contracting States may, at any time while this Convention continues in force, by a written notification given to the other Contracting State through diplomatic channels, declare its desire that the operation of this Convention, either in whole or in part or with such modifications as may be found necessary for special application in a particular case, shall extend to all or any of the areas (to which this Convention is not otherwise applicable) for whose international relations it is responsible and which impose taxes substantially similar in character to those which are the subject of this Convention. When the other Contracting State has, by a written communication through diplomatic channels, signified to the first-mentioned Contracting State that such notification is accepted in respect of such area or areas, and the notification and communication have been ratified in accordance with the constitutional procedure of the respective Contracting States, and instruments of ratification exchanged, this Convention, in whole or in part, or with such modifications as may be found necessary for special application in a particular case, as specified in the notification, shall apply to the area or areas named in the notification for taxable years beginning on and after the date or dates specified therein. None of the provisions of this Convention shall apply to any areas in the absence of such acceptance and exchange of instruments of ratification in respect of that area.
At any time after the date of entry into force of an extension under paragraph 1, either of the Contracting States may, by 6-months' prior written notice of termination given to the other Contracting State through diplomatic channels, terminate the application of this Convention to any area to which it has been extended under paragraph 1, and in such event this Convention shall cease to apply, for taxable years beginning on or after the first day of January next
following the expiration of the 6-month period, to the area or areas named therein, but without affecting its continued application to the United States, Trinidad and Tobago, or to any other area to which it has been extended under paragraph 1.
- In the application of this Convention in relation to any area to which it is extended by notification by the United States or Trinidad and Tobago, reference to the "United States" or "Trinidad and Tobago", as the case may be, shall be construed as referring to that area.
IN WITNESS WHEREOF the undersigned have signed this Convention.
DONE in duplicate at Port of Spain this ninth day of January, 1970.
For the Government of the United States of America:
(s) J. Fife Symington Jr., Ambassador Extraordinary and Plenipotentiary
For the Government of Trinidad and Tobago:
(s) Eric Williams, Prime Minister and Minister of Finance
The Senate of the United States of America by its resolution of November 25, 1970, twothirds of the Senators present concurring therein, gave its advice and consent to the ratification of the convention, subject to a reservation reading:
"The Government of the United States does not accept Article 7 of the Convention relating to tax deferral for technical assistance.";
After acceptance of that reservation by the Government of Trinidad and Tobago, the convention was duly ratified by the President of the United States of America on December 24, in pursuance of the advice and consent of the Senate and subject to the reservation, and the convention was duly ratified on the part of Trinidad and Tobago;
It is provided in Article 28 of the convention that the convention shall be brought into force by the exchange of instruments of ratification; and
The instruments of ratification of the convention were duly exchanged at Port of Spain on December 30, 1970;
NOW, THEREFORE, I Richard Nixon, President of the United States of America, proclaim and make public the convention of January 9, 1970 between the United States of America and Trinidad and Tobago to the end that it shall be observed and fulfilled with good faith on and after December 30,1970, by the United States of America and by the citizens of the United States of America and all other persons subject to the jurisdiction thereof, subject to the reservation set forth in the said resolution of the Senate.
IN TESTIMONY WHEREOF, I have signed this proclamation and caused the Seal of the United States of America to be affixed.
DONE at the city of Washington this eighteenth day of January in the year of our Lord one thousand nine hundred seventy-one and of the independence of the United States of America the one hundred and ninety-fifth.
By the President:
RICHARD NIXON. WILLIAM P. ROGERS
Secretary of State
PROCÈS-VERBAL OF EXCHANGE OF RATIFICATIONS
The undersigned have met together for the purpose of exchanging the Instruments of Ratification of the Convention between the Government of the United States of America and the Government of Trinidad and Tobago for the Avoidance of Double Taxation, the Prevention of Fiscal Evasion with respect to Taxes on Income, and the Encouragement of International Trade and Investment which was signed at Port of Spain on the ninth day of January, 1970, by the representatives of the Government of the United States of America and the Government of Trinidad and Tobago; and the respective Instruments of Ratification of the said Convention having been found in good and due form, the said exchange took place this day.
As recited in the ratification on the part of the United States of America, the Senate of the United States of America, in its resolution of November 25, 1970, advising and consenting to the ratification of the Convention, expressed a certain reservation with respect thereto, as follows:
"The Government of the United States does not accept Article 7 of the Convention relating to tax deferral for technical assistance."
The text of the said reservation was communicated to the Government of Trinidad and Tobago, which has accepted the said reservation. Accordingly, it is understood by the two Governments that the Convention, upon entry into force, is modified in accordance with the said reservation, so that, in effect, Article 7 of the Convention is deemed to be deleted.
IN WITNESS WHEREOF the undersigned have signed the present Procès-verbal.
DONE in duplicate at Port of Spain the 30th day of December, 1970.
(s) Robert B. Elwood,
Charge d'Affaires a.i. of the United States of America .
(s) Victor C. McIntyre,
Permanent Secretary, Ministry of External Affairs Trinidad and Tobago.
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