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HMRC internal manual

Double Taxation Relief Manual

DT: Trinidad and Tobago: double taxation agreement, Article 2: Taxes covered

1) The taxes which are the subject of this Convention are:

(a) in the United Kingdom:

(i) the income tax; and
(ii) the corporation tax;
(hereinafter referred to as `United Kingdom tax`);

(b) in Trinidad and Tobago:

(i) the income tax;
(ii) the corporation tax;
(iii) the unemployment levy; and
(iv) the petroleum profits tax;
(hereinafter referred to as `Trinidad and Tobago tax`).

(2) This Convention shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which are made in their respective taxation laws.