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 UNITED ARAB EMIRATES and the Government of the Republic of the GAMBIA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital
Preamble
The Government of the United Arab Emirates and the Government of the Republic of The Gambia
Desiring to promote their mutual economic relations through the conclusion between them of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital
Have agreed as follows:
Contents
Article 1 - Personal Scope
Article 2 - Taxes Covered
Article 3 - Income From Hydrocarbons
Article 4 - General Definition
Article 5 - Resident
Article 6 - Permanent Establishment
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 - Capital Gains
Article 15 - Independent Personal Services
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 - Capital
Article 25 - Elimination of Double Taxation
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Non-Discrimination
Article 29 - Miscellaneous Rules
Article 30 - Income of Government and Institutions
Article 31 - Members of Diplomatic Missions and Consular Posts
Article 32 - Entry Into Force
Article 33 - Duration and Termination