ARTICLE 6

Nondiscrimination

1. A national of one of the Contracting States who is a resident of the other Contracting State shall not be subjected in that other Contracting State to more burdensome taxes than is a national of that other Contracting State who is a resident thereof.

2. A national or corporation of one of the Contracting States which has a permanent establishment in the other Contracting State shall not be subjected in that other Contracting State to more burdensome taxes than is a national or corporation of that other Contracting State. This paragraph shall not be construed (a) To require a Contracting State to grant to nationals of the other Contracting State who are not residents of the first-mentioned Contracting State any personal

allowances or deductions which are by its law available only to residents of the firstmentioned Contracting State,

(b) To prevent the application of paragraph 5 of Article 12 (Dividends) relating to tax on branch profits, or

(c) To prevent the United States from imposing a tax burden comparable to that referred to in subparagraph (b) on the income of a permanent establishment maintained by a resident of Trinidad and Tobago in the United States.

3. A corporation of one of the Contracting States, the capital of which is wholly or partly owned by one or more nationals or corporations of the other Contracting State, shall not be subjected in the first-mentioned Contracting State to more burdensome taxes than is a corporation of that Contracting State.