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HMRC internal manual

Double Taxation Relief Manual

DT: Trinidad and Tobago: double taxation agreement, Article 22: Income not expressly mentioned

Notwithstanding the provisions of any other Article of this Convention, items of incomeof a resident of a Contracting State, wherever arising, which are not expressly mentionedin the foregoing Articles of this Convention may be taxed by each Contracting State inaccordance with the provisions of its domestic law.