Commentary

6.4 Outbound employees assigned abroad

Trinidad and Tobago
Trinidad and Tobago | Commentary

6.4 Outbound employees assigned abroad

Trinidad and Tobago | Commentary

6.4     Outbound employees assigned abroad

The tax position of an outbound employee from Trinidad and Tobago will be determined by reference to whether they are going to work in another CARICOM member state, Canada, one of the countries with whom Trinidad and Tobago holds a Double Taxation Agreement, or somewhere else in the World. See 6.2 above.

In respect of National Insurance liability and contributions, where resident insured, employees are required to work abroad, contributions at the normal rates must be maintained within Trinidad and Tobago, whilst the employee is working abroad, providing:

  1.  

    •     the employee

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