Note: This Treaty may be impacted by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS (MLI). MLI impact on Tax Treaties is available with the Orbitax International Tax Research & Compliance Expert.
ARTICLE 1
Personal Scope
(1) This agreement shall apply to persons who are residents of one or both of the Contracting States.
(2) This Agreement shall not apply to companies entitled to any special tax benefit under the Jamaica International Business Companies (Exemption from Income Tax) Law, 1956 (as in effect on 23rd August, 1956) as supplemented by the Jamaica International Business Companies (Exemption from Income Tax) Regulations, 1964 (as in effect on 14th March, 1964) or any substantially similar law subsequently enacted by Jamaica.