The Government of the United States of America and the Government of Jamaica, desiring to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows: ARTICLE 1 Personal Scope 　　1. Except as otherwise provided in this Convention, this Convention shall apply to persons who are residents of one or both of the Contracting States. 　　2. This Convention shall not restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded- 　　(a) by the laws of either Contracting State; or 　　(b) by any other agreement between the Contracting States. 　　3. Notwithstanding any provision of this Convention except paragraph 4 of this Article, a Contracting State may tax its residents (as determined under Article 4 (Residence)), and by reason of citizenship may tax its citizens, as if this Convention had not come into effect. 　　4. The provisions of paragraph 3 shall not affect: 　　(a) the benefits conferred by a Contracting State under paragraphs 1 (b) and 4 of Article 19 (Pensions, etc.), Article 24 (Relief from Double Taxation), Article 25 (Non- Discrimination) and Article 26 (Mutual Agreement Procedure); and 　　(b) the benefits conferred by a Contracting State under Articles 20 (Government Service), 21 (Students and Trainees), 22 (Teachers and Researchers) and 28 (Diplomatic Agents and Consular Officers) upon individuals who are neither citizens of, nor have immigrant status in, that State. ARTICLE 2 Taxes Covered 　　1. This Convention shall apply to taxes on income imposed by a Contracting State. 　　2. The existing taxes to which this Convention shall apply are: 　　(a) in the United States: the Federal income taxes imposed by the Internal Revenue Code, but excluding the accumulated earnings tax (except as provided in paragraph 5 of Article 10 (Dividends)) and the personal holding company tax. 　　(b) in Jamaica: the income tax, the company profits tax, and the transfer tax. 　　3. The Convention shall apply also to any identical or substantially similar taxes which are imposed by a Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. In addition, the Convention shall apply also to a tax imposed by Jamaica in lieu of the income tax or the company profits tax covered by paragraph 2(b). The competent authorities of the Contracting States shall notify each other of any changes which have been made in their respective taxation laws and shall notify each other of any official published material concerning the application of this Convention, including explanations,regulations, rulings, or judicial decisions. 　　4. For the purpose of Article 25 (Non-Discrimination), this Convention shall also apply to taxes of every kind and description imposed by a Contracting State or a political subdivision or local authority thereof. For the purpose of Article 27 (Exchange of Information and Administrative Assistance), this Convention shall also apply to taxes of every kind imposed by a Contracting State. ARTICLE 3 General Definitions 　　1. For the purpose of this Convention, unless the context otherwise requires: 　　(a) the term "person" includes an individual, a partnership, a company, an estate, a trust, and any other body of persons; 　　(b) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes: 　　(c) the terms "enterprise of a Contracting State" and "enterprise of the other Contracting State" mean respectively an enterprise or undertaking carried on by a resident of a Contracting State and an enterprise or undertaking carried on by a resident of the other Contracting State; 　　(d) the term "international traffic" means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in the other Contracting State; 　　(e) the term "competent authority" means: 　　(i) in the United States: the Secretary of the Treasury, or his delegate; and 　　(ii) in Jamaica: the Minister responsible for finance or his authorized representative; 　　(f) the term "United States" means the United States of America and when used in a geographical sense includes the States thereof and the District of Columbia, the territorial waters of the United States, and any area outside the States and the District of Columbia which in accordance with international law and the laws of the United States in an area within which the rights of the United States with respect to the natural resources of the seabed and subsoil may be exercised; 　　(g) the term "Jamaica" means the island of Jamaica, the Morant Cays, the Pedro Cays and their Dependencies and when used in a geographical sense includes the territorial waters of Jamaica and any area outside such territorial waters which in accordance with international law and the laws of Jamaica is an area within which the rights of Jamaica with respect to the natural resources of the seabed and subsoil may be exercised; 　　(h) the term "Contracting State" means the United States or Jamaica, as the context requires; 　　(i) the term "national" means: 　　(i) in relation to the United States- 　　(a) any individual who is a citizen of the United States; 　　(b) any company, association or other entity deriving its status as such from the laws of the United States or any political subdivision thereof; 　　(ii) in relation to Jamaica- 　　(a) any individual who is a citizen of Jamaica; 　　(b) any company, association or other entity deriving its status as such from the laws of Jamaica. 　　2. As regards the application of this Convention by a Contracting State any term not otherwise defined shall, unless the context otherwise requires and subject to the provisions of Article 26 (Mutual Agreement Procedure), having the meaning which it has under the laws of that State relating to the taxes which are the subject of this Convention. ARTICLE 4 Residence 　　1. For the purposes of this Convention: 　　(a) the term "resident of Jamaica" means: 　　(i) any person, other than a company, resident in Jamaica for the purposes of Jamaican tax; but in the case of a partnership, estate, or trust, only to the extent that the income derived by such partnership, estate, or trust is subject to Jamaican tax as the income of a resident either in its hands or in the hands of its partners or beneficiaries; and 　　(ii) a company whose business is managed and controlled in Jamaica. 　　(b) the term "resident of the United States" means: 　　(i) any person, other than a company, resident in the United States for the purposes of United States tax; but in the case of a partnership, estate, or trust, only to the extent that the income derived by such partnership, estate, or trust is subject to United States tax as the income of a resident, either in its hands or in the hands of its partners or beneficiaries; and 　　(ii) a company created or organized under the laws of the United States or a political subdivision thereof. 　　2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, the individual's status shall be determined as follows: 　　(a) the individual shall be deemed to be a resident of the State in which he has a permanent home available; if such individual has a permanent home available in both States, or in neither State, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (center of vital interests); 　　(b) if the State in which the individual's center of vital interests cannot be determined, he shall be deemed to be a resident of the State in which he has an habitual abode; 　　(c) if the individual has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; 　　(d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement. 　　3. Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, such company shall be considered to be outside the scope of this Convention except for purposes of paragraph 2 of Article 10 (Dividends), Article 25 (Non-Discrimination), Article 26 (Mutual Agreement Procedure), Article 27 (Exchange of Information and Administrative Assistance) and Article 29 (Entry Into Force). 　　4. Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. 　　5. Where under any provision of this Convention income arising in one of the Contracting States is relieved in whole or in part from tax in that Contracting State and, under the law in force in the other Contracting State a person, in respect of the said income, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Convention in the first-mentioned Contracting State shall apply only to so much of the income as is remitted to or received in the other Contracting State during the calendar year such income accrues or the next succeeding calendar year. ARTICLE 5 Permanent Establishment 　　1. For the purposes of this Convention, except as otherwise specified in this Article, the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on. 　　2. The term "permanent establishment" shall include especially: 　　(a) a place of management; 　　(b) a branch; 　　(c) an office; 　　(d) a factory; 　　(e) a workshop; 　　(f) a store or premises used as a sales outlet; 　　(g) a warehouse, in relation to a person providing storage facilities for others; 　　(h) a mine, an oil or gas well, a quarry, or any other place of extraction of natural resources; 　　(i) a building site or construction, assembly, installation, or dredging project, or a drilling rig or ship used for the exploration or development of natural resources within a Contracting State, but only if such site, project or activity continues within that State for a period or periods aggregating more than 183 days in any twelve-month period (including the period of any supervisory activity connected therewith), provided that a permanent establishment shall not exist in any taxable year in which site, project or activity continues within that State for a period or periods aggregating less than 30 days in that taxable year; 　　(j) the furnishing of services, including consultancy, management and technical, and supervisory services, within a Contracting State by an enterprise through employees or other personnel, but only if 　　(i) activities of that nature continue within that State for a period or periods aggregating more than 90 days in any twelve-month period, provided that a permanent establishment shall not exist in any taxable year in which such services are rendered in that State for a period or periods aggregating less than 30 days in that taxable year; or 　　(ii) the services are performed within the State for a related enterprise (within the meaning of paragraph 3 of Article 9 (Associated Enterprises)); 　　(k) the maintenance of substantial equipment or machinery within a Contracting State but only if such equipment or machinery is maintained within that State for a period of more than 120 consecutive days, provided that a permanent establishment shall not exist in any taxable year in which such equipment or machinery is maintained within that State for a period or periods aggregating less than 30 days in that taxable year. 　　3. Notwithstanding the preceding provisions of this Article, the term "permanent establishment" shall be deemed not to include any one or more of the following: 　　(a) the use of facilities solely for the purpose of storage, display, or delivery of goods or merchandise belonging to the enterprise other than goods or merchandise held for sale by such enterprise in a store or premises used as a sales outlet; 　　(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery, other than goods or merchandise held for sale by such enterprise in a store or premises used as a sales outlet; 　　(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; 　　(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; 　　(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise. 　　4. If an enterprise of a Contracting State does not have a permanent establishment in the other Contracting State under paragraphs 1, 2, and 3, but goods or merchandise are either: 　　(a) subjected to processing in that other Contracting State by another person (whether or not purchased in that other Contracting State); or 　　(b) purchased in that other Contracting State (and such goods or merchandise are not subjected to processing outside that other Contracting State) then such enterprise shall be considered to have a permanent establishment in that other Contracting State to the extent that all or part of such goods or merchandise is sold by or on behalf of such enterprise for use, consumption, or disposition in that other Contracting State. 　　5. Notwithstanding the provisions of paragraphs 1 and 2, a person (other than an agent of an independent status to whom paragraph 6 applies) acting in a Contracting State on behalf of an enterprise of the other Contracting State shall be deemed to be a permanent establishment of that enterprise in the first-mentioned State if: 　　(a) he has and habitually exercises in the first-mentioned State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the provisions of that paragraph (subject to the provisions of paragraph 4); or 　　(b) he habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise and additional activities conducted in that State on behalf of the enterprise have contributed to the conclusion of the sale of such goods or merchandise. 　　6. An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such agent are devoted wholly or almost wholly on behalf of that enterprise, he shall not be considered an agent of independent status within the meaning of this paragraph if the transactions between the agent and the enterprise were not made under arm's-length conditions. 　　7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other. ARTICLE 6 Income from Immovable Property (Real Property) 　　1. Income derived by a resident of a Contracting State from immovable property (real property), including income from agriculture or forestry, situated in the other Contracting State may be taxed in that other State. 　　2. The term "immovable property" shall have the meaning which it has under the law of the Contracting State 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 or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats 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. ARTICLE 7 Business Profits 　　1. The business profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the business profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment. 　　2. Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the business profits which it might be expected to make if it were a distinct and independent enterprise engaged in the same or similar activities under the same or similar conditions. 　　3. In determining the business profits of a permanent establishment, there shall be allowed as deductions expenses which are reasonably allocable to the income of that permanent establishment whether incurred in the State in which the permanent establishment is situated or elsewhere. 　　4. No business profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise. 　　5. For the purposes of the preceding paragraphs, the business profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary. 　　6. Where business profits include items of income which are dealt with separately in other Articles of this Convention, the provisions of those Articles shall, except as otherwise specifically provided therein, not be affected by the provisions of this Article. 　　7. For the purposes of this Convention "business profits" means income derived from the conduct of any trade or business including the rental of tangible personal (movable) property and the furnishing of the personal services of another person, but not including income from the rental or licensing of cinematograph films or films or tapes used for radio or television broadcasting and not including income derived by an individual from the performance of personal services either as an employee or in an independent capacity.