Direct Tax Avoidance Agreements

                                                                                                               Trinidad and Tobago

Article 6 : Income from immovable property

1. Income derived by a resident of a ContractingState from immovable property (including income from agriculture or forestry) situated in the other ContractingState also be taxed in that other State.

2. The term "immovable property" shall have the meaning which it has under the laws of the ContractingState in which the property in question is situated.  The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable of fixed payments as consideration for the working or, or the right to work, mineral deposits, sources and other natural resources; ships, boats, motor vehicles and aircraft shall not be regarded as immovable property.

3. The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immovable property.

4. The provisions of paragraph 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.