Double Taxation Relief Treaties and Tax Information (Declared Agreements) 1969 - 1999
Trinidad and Tobago has entered into Double Taxation Relief Treaties with several countries during the period 1969 to 1999. Legal Notices are made by the Head of the country, that is the Governor General or the President of the Republic of Trinidad and Tobago and allow for the introduction of the Treaty into the Income Tax Act of the country which is covered under Chapter 75:01. The Treaties are adopted or recognised by Order Numbers and in certain books are prefaced by the word "Order".
The Treaties covered specific areas in relation to taxation and the provision of relief with respect to taxation which may have been incurred in one country and which may be also liable in another country.
The following information will assist the reader in searching for the relevant treaty or Tax Information Declared Agreement:
The Double Taxation Relief (Denmark) Order 1969
The Double Taxation Relief (Denmark) Order 1969 was recognised in the Income Tax Ordinance by the Governor General of Trinidad and Tobago under Section 47 (1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966.
On June 20, 1969 by a Convention made between the Government of Trinidad and Tobago and the Government of Denmark, arrangements were made inter- alia for the avoidance of double taxation which would later become the Double Taxation Relief (Denmark) Order 1969.
The Convention, the Double Taxation Relief (Denmark) Order 1969, was signed in Port of Spain on June 20, 1969 by Eric Williams, Prime Minister, for the Government of Trinidad and Tobago and on October 22, 1969 by Jorgen Adamson, Head of Department, Ministry of Foreign Affairs, for the Government of Denmark. The convention was done in duplicate in English.
The Double Taxation Relief (Norway) Order 1969
The Double Taxation Relief (Norway) Order 1969 was recognised in the Income Tax Ordinance by the Governor General of Trinidad and Tobago under Section 47(1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966.
On June 20, 1969 by a Convention made between the Government of Trinidad and Tobago and the Government of Norway, arrangements were made inter- alia for the avoidance of double taxation which would later become the Double Taxation Relief (Norway) Order 1969.
The Convention, the Double Taxation Relief (Norway) Order 1969, was signed in Port of Spain on June 20, 1969 by Eric Williams, Prime Minister, for the Government of Trinidad and Tobago and on October 29, 1969 by Olav Thorsen for the Government of Norway. The convention was done in duplicate in English.
The Double Taxation Relief (Italy) Order 1971
The Double Taxation Relief (Italy) Order 1971 was recognised in the Income Tax Ordinance by the Governor General of Trinidad and Tobago under Section 47(1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966.
On March 26, 1971 by a Convention made between the Government of Trinidad and Tobago and the Government of Italy, arrangements were made inter- alia for the avoidance of double taxation which would later become the Double Taxation Relief (Italy) Order 1971.
The Convention, the Double Taxation Relief (Italy) Order 1971, was signed in Port of Spain on March 26, 1971 by F. C. Prevatt for the Government of Trinidad and Tobago and on December 18, 1971 by Cordero Di Montezemolo for the Government of Italy. The convention was done in duplicate.
The Double Taxation Relief (United States of America) Order 1971
The Double Taxation Relief (United States of America) Order 1971 was recognised in the Income Tax Ordinance by the Governor General of Trinidad and Tobago under Section 47(1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966.
On January 9, 1970 by a Convention made between the Government of Trinidad and Tobago and the Government of United States of America, arrangements were made inter- alia for the avoidance of double taxation which would later become the Double Taxation Relief (United States of America) Order 1971 revoking the Double Taxation Relief (United States of America) Order 1970.
The Convention, the Double Taxation Relief (United States of America) Order 1971, was signed in Port of Spain on January 9, 1970 by Eric Williams Prime Minister and Minister of Finance, for the Government of Trinidad and Tobago and on December 28, 1970 by J. Fife Symington, Jr. Ambassador Extraordinary and Plenipotentiary for the Government of The United States of America. The convention was done in duplicate.
The Tax Information (Declared Agreement) Order (with the United States of America) 1990
The Tax Information (Declared Agreement) Order with the (United States of America) 1990 was made by the President under Section 4 of the Tax Information Exchange Agreements Act and is deemed to have come into effect on February 9, 1990.
There are nine (9) articles contained in this Agreement. The agreement which "was done in duplicate" was signed on January 11, 1989 in Port of Spain, by Sahadeo Basdeo for the Government of the Republic of Trinidad and Tobago and Charles Gargano for the Government of the United States of America. K. Boswell Inniss, Secretary to the Cabinet and the date of May 31, 1989 are included under the aforementioned names.
The Double Taxation Relief (Switzerland) Order 1973
The Double Taxation Relief (Switzerland) Order 1973 was recognised in the Income Tax Ordinance by the Governor General of Trinidad and Tobago under Section 47(1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966.
On February 1, 1973 by a Convention made between the Government of Trinidad and Tobago and the Government of Switzerland, arrangements were made inter- alia for the avoidance of double taxation which would later become the Double Taxation Relief (Switzerland) Order 1973.
The Convention, the Double Taxation Relief (Switzerland) Order 1973, was signed in Port of Spain on February 1, 1973 by George Chambers for the Government of Trinidad and Tobago and on May 31, 1973 by Roger Durr for the Swiss Federal Council. The convention was done in the English and French languages, both texts being equally authoritative.
The Double Taxation Relief (Federal Republic of Germany) Order 1976
This Order, the Double Taxation Relief (Federal Republic of Germany) Order 1976, was made by the President (of Trinidad and Tobago) under Section 47(1) of the Income Tax Ordinance, as enacted by Section 32 of the Finance Act 1966.
On April 4, 1973, by an agreement made between the Government of the Republic of Trinidad and Tobago and the Government of the French Republic, arrangements were made inter - alia for the avoidance of double taxation, which would become the Double Taxation Relief (Federal Republic of Germany) Order 1976.
The agreement, The Double Taxation Relief (Federal Republic of Germany) Order 1976 was done in four originals, two each in the English and German languages and was signed on April 4, 1973 by George Chambers for the Government of Trinidad and Tobago and by Hans Hermann Haserkamp for the Federal Republic of Germany.
A protocol with 5 clauses relating to The Double Taxation Relief (Federal Republic of Germany) Order 1976 was attached to the Double Taxation Relief (Federal Republic of Germany) Order 1976 with details as follows: K. Boswell - Inniss for Secretary to the Cabinet, dated this 22nd day of November 1976.
The Double Taxation Relief (United Kingdom) Order 1983
Under Section 47(1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966, The President "ordered" the Double Taxation Relief (United Kingdom) Order 1983.
A Schedule which was attached to the Double Taxation Relief (United Kingdom) Order 1983, states that the agreement was between the Government of the Republic of Trinidad and Tobago and the Government of the United Kingdom of Great Britain and Northern Ireland.
The Agreement, the Double Taxation Relief (United Kingdom) Order 1983 was done in duplicate at Port of Spain on December 31, 1982 and was signed by George Chambers for the Government for the Republic of Trinidad and Tobago and D.N.Lane for the Government of the United Kingdom of Great Britain and Northern Ireland.
The Double Taxation Relief (Sweden) Order 1984
Under Section 47(1) of the Income Tax Ordinance as enacted by Section 32 of the Finance Act 1966, The President "ordered" the Double Taxation Relief (Sweden) Order 1984.
The Agreement, the Double Taxation Relief (Sweden) Order 1984 was done in duplicate in London on February 17, 1984 and was signed by Frank Abdullah for the Government for the Republic of Trinidad and Tobago and Leif Leifland for the Government of the Kingdom of Sweden. K. Boswell Inniss, Secretary to the Cabinet and the date of December 12, 1984 are included under the aforementioned names.
The Double Taxation Relief (France) Order 1987
This Order, the Double Taxation Relief (France) Order 1987, was recognised in Chapter 75:01 of the Income Tax Act and was made by the President (of Trinidad and Tobago) under Section 93(1) of the Income Tax Act, and was titled The Double Taxation Relief (France) Order 1987.
On August 5, 1987, by a Convention between the Government of the Republic of Trinidad and Tobago and the Government of the French Republic, arrangements were made inter - alia for the avoidance of double taxation which would become the Double Taxation Relief (France) Order 1987.
The agreement, the Double Taxation Relief (France) Order 1987 was done in English and French and was signed on August 5, 1987 by Basdeo Panday for the Government of the Republic of Trinidad and Tobago and on December 22, 1987 by Jane Debenest for the Government of the French Republic.
A protocol with 3 clauses relating to the Double Taxation Relief (France) Order 1981 was also signed by the aforementioned persons and were signed on the dates as stated above.
The Double Taxation Relief (Canada) Order 1996
On September 11, 1995 an agreement which was to become "The Double Taxation Relief (Canada) Order 1996" was made between the Government of the Republic of Trinidad and Tobago and the Government of Canada to deal with arrangements which were made inter- alia for the avoidance of double taxation.
This Treaty, the Double Taxation Relief (Canada) Order 1996 was signed by Gordon Draper on behalf of the Republic of Trinidad and Tobago and R Maclaren for the Government of Canada on Jan 17, 1996. The Acting Secretary to the Cabinet was A Leung Woo - Gabriel. "The treaty, the Double Taxation Relief (Canada) Order 1996, was done in duplicate at Toronto on the 11th day of September 1995 in the English and French languages, each version being equally authentic"
The Double Taxation Relief (India) Order 1999
This Order, the Double Taxation Relief (India) Order 1999, was recognised in Chapter 75:01 of the Income Tax Act and was made by the President (of Trinidad and Tobago) under Section 93(1) of the Income Tax Act, and was titled The Double Taxation Relief (India) Order 1999.
On February 8, 1999, by a Convention between the Government of the Republic of Trinidad and Tobago and the Government of the Republic of India, arrangements were made inter - alia for the avoidance of double taxation which would become the Double Taxation Relief (India) Order 1999.
The agreement, the Double Taxation Relief (India) Order 1999 was done in English and Hindi and was signed on February 8, 1999 by Brian Kuei Tung for the Government of the Republic of Trinidad and Tobago and on by R Jawerthanon for the Government of the Republic of India. The date of June 28, 1999 and A. Leung Woo - Gabriel are stated under the aforementioned names.
The Double Taxation Relief (Venezuela) Order 1999
The Double Taxation Relief (Venezuela) Order 1999 was issued in the English and Spanish languages with each version being equally authentic. Attached to the Convention was a Protocol, both of which (Convention and Protocol) were done on 31st day of July 1996, and both of which were signed by Ralph Maraj for the Government of the Republic of Trinidad and Tobago and by Angel Burelli Rivas for the Government of the Republic of Venezuela. The Protocol included the following details "M Look Loy Acting Secretary to Cabinet on 30th day of December 1997".
The Double Taxation Relief (CARICOM) Treaty
On July 6, 1994 at Sherbourne Conference Centre, St. Michael, Barbados, Kenneth Valley signed the Double Taxation Relief (CARICOM) Treaty on behalf of the Government of Trinidad and Tobago.
There were seven (7) other signatories to the agreement, the Double Taxation Relief (CARICOM) Treaty, on that day, they were Antigua and Barbuda, Belize, Grenada, Jamaica, St. Kitts and Nevis, St. Lucia, and St Vincent and the Grenadines with an eighth (8th) country signing the agreement on August 19, 2016, Guyana.[65]
This treaty, the Double Taxation Relief (CARICOM) Treaty, covered taxes, residence, tax jurisdictions, capital gains, business profits, interest, dividends, royalties and other areas.
The above information which relates to Orders which were issued during the period 1969 to 1999 was obtained from one of the Volumes of a three part print which I purchased from Ernst & Young (2000) some years ago.
Prior to that time, my experience and knowledge of tax in Trinidad and Tobago had been gained preparing income, corporation, branch and partnership tax returns and reviewing some of these during two periods of secondment to the Tax department and preparing tax computations and other schedules in audit files as part of the taxation section.
While I knew about the application of taxation as it relates to the payment of dividends, this knowledge may have been mostly gained third hand as I may not have necessarily worked on every audit for which there was a tax return being prepared or interacted with every client to obtain information first hand. There were clients whose returns I drafted in the field while the audit was being conducted. Sometimes the instructions from persons, the printed instructions, the forms, training sessions were very useful.
While there were not a lot of partnership returns I was fortunate enough to work on a partnership's return which had most of its 14 partners living in the UK and for which we had to prepare the partnership return. Of course at a point in time, the firm was able to have a computerised tax system which assisted in the preparation and review of the returns which made life easy.
Update #2 February 17, 2017
In performing an inventory of various items, I came across two "manuals" which I received while attending seminars offered by ICATT and ACCA Caribbean and luckily for me they included withholding tax as one of the topics. I now have to revise all of those concepts which were covered in those manuals.
Jennifer N Bailey F.C.C.A.
jennifernbailey24d@gmail.com
The above information which relates to Orders which were issued during the period 1969 to 1999 was obtained from one of the Volumes of a three part print which I purchased from Ernst & Young (2000) some years ago.
Prior to that time, my experience and knowledge of tax in Trinidad and Tobago had been gained preparing income, corporation, branch and partnership tax returns and reviewing some of these during two periods of secondment to the Tax department and preparing tax computations and other schedules in audit files as part of the taxation section.
While I knew about the application of taxation as it relates to the payment of dividends, this knowledge may have been mostly gained third hand as I may not have necessarily worked on every audit for which there was a tax return being prepared or interacted with every client to obtain information first hand. There were clients whose returns I drafted in the field while the audit was being conducted. Sometimes the instructions from persons, the printed instructions, the forms, training sessions were very useful.
While there were not a lot of partnership returns I was fortunate enough to work on a partnership's return which had most of its 14 partners living in the UK and for which we had to prepare the partnership return. Of course at a point in time, the firm was able to have a computerised tax system which assisted in the preparation and review of the returns which made life easy.
Update #2 February 17, 2017
In performing an inventory of various items, I came across two "manuals" which I received while attending seminars offered by ICATT and ACCA Caribbean and luckily for me they included withholding tax as one of the topics. I now have to revise all of those concepts which were covered in those manuals.
Jennifer N Bailey F.C.C.A.
jennifernbailey24d@gmail.com
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