Статья IX налогового соглашения между США и Гондурасом 1957 г. была сформулирована следующим образом (англ): «Interest on bonds, securities, notes or on any other form of indebtedness from sources within one of the Contracting States received by a resident, corporation or other entity of the other Contracting State not having a permanent establishment within the former State at any time during the taxable year in which such interest is received, shall be exempt from tax by such former State».
