Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of THE GABONESE REPUBLIC and the Government of THE UNITED ARAB EMIRATES for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
The Government of the Gabonese Republic and the Government of the United Arab Emirates
INTENDING to conclude an Agreement for the Avoidance of Double Taxation without giving rise to or creating opportunities for double non-taxation or reduced taxation with respect to taxes on income (including through treaty-shopping; that is, arrangements aimed at obtaining reliefs provided in this Convention for the indirect benefit of residents of third States)
Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - General Definition
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Hydrocarbons
Article 7 - Income from Immovable Property
Article 8 - Business Profits
Article 9 - Shipping and Air Transport
Article 10 - Associated Enterprises
Article 11 - Dividends
Article 12 - Interest
Article 13 - Royalties
Article 14 - Fees for Technical and Other Services
Article 15 - Capital Gains
Article 16 - Dependent Personal Services
Article 17 - Directors' Fees
Article 18 - Artists and Sportsmen
Article 19 - Pensions and Annuities
Article 20 - Government Service
Article 21 - Teachers and Researchers
Article 22 - Students and Trainees
Article 23 - Other Income
Article 24 - Elimination of Double Taxation
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Non-Discrimination
Article 28 - Miscellaneous Rules
Article 29 - Income of Government and Institutions
Article 30 - Members of Diplomatic Missions and Consular Posts
Article 31 - Entry into Force
Article 32 - Duration and Termination
Protocol