DT7650+ - Double Taxation Relief Manual: Contents


ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Gambia, the

DT7650 

Gambia: Agreement

DT7652

Gambia: Admissible taxes

DT7653

Gambia: Residence

DT7654

Gambia: Source of income

DT7655

Gambia: Subject to tax

DT7656

Gambia: Dividends

DT7657

Gambia: Technical fees

DT7658

Gambia: Pensions

DT7659

Gambia: Tax spared

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Gambia: relief from Gambian tax

DT7690

Gambia: Underlying Tax

DT7700

DT: The Gambia: double taxation agreement, Article 1: Personal scope

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DT: The Gambia: double taxation agreement, Article 2: Taxes covered

DT7702

DT: The Gambia: double taxation agreement, Article 3: General definitions

DT7703

DT: The Gambia: double taxation agreement, Article 4: Fiscal domicile

DT7704

DT: The Gambia: double taxation agreement, Article 5: Permanent Establishment

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DT: The Gambia: double taxation agreement, Article 6: Limitation of relief

DT7706

DT: The Gambia: double taxation agreement, Article 7: Industrial and commercial profits

DT7707

DT: The Gambia: double taxation agreement, Article 8: Income from immovable property

DT7708

DT: The Gambia: double taxation agreement, Article 9: Associated enterprises

DT7709

DT: The Gambia: double taxation agreement, Article 10: Shipping and air transport

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DT: The Gambia: double taxation agreement, Article 11: Dividends

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DT: The Gambia: double taxation agreement, Article 12: Interest

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DT: The Gambia: double taxation agreement, Article 13: Royalties

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DT: The Gambia: double taxation agreement, Article 14: Fees for technical services

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DT: The Gambia: double taxation agreement, Article 15: Capital gains

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DT: The Gambia: double taxation agreement, Article 16: Employments and professional services

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DT: The Gambia: double taxation agreement, Article 17: Governmental functions

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DT: The Gambia: double taxation agreement, Article 18: Pensions

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DT: The Gambia: double taxation agreement, Article 19: Students

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DT: The Gambia: double taxation agreement, Article 20: Elimination of double taxation

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DT: The Gambia: double taxation agreement, Article 21: Non- discrimination

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DT: The Gambia: double taxation agreement, Article 22: Mutual agreement procedure

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DT: The Gambia: double taxation agreement, Article 23: Exchange of information

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DT: The Gambia: double taxation agreement, Article 24: Territorial extension

DT7724

DT: The Gambia: double taxation agreement, Article 25: Entry into force

DT7725

DT: The Gambia: double taxation agreement, Article 26: Termination