DT7650+ - Double Taxation Relief Manual: Contents

PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES

List of countries (in alphabetical order)

Gambia, the

DT7650Particular agreements: Gambia: Agreement
DT7652Particular agreements: Gambia: Credit
DT7653Particular agreements: Gambia: Residence
DT7654Particular agreements: Gambia: Source of income
DT7655Particular agreements: Gambia: Subject to tax
DT7656Particular agreements: Gambia: Dividends
DT7657Particular agreements: Gambia: Technical fees
DT7658Particular agreements: Gambia: Pensions
DT7659Particular agreements: Gambia: Tax spared
DT7660Particular agreements: Gambia: relief from Gambian tax
DT7690DT: Gambia: Underlying Tax
DT7700DT: The Gambia: double taxation agreement, Article 1: Personal scope
DT7701DT: The Gambia: double taxation agreement, Article 2: Taxes covered
DT7702DT: The Gambia: double taxation agreement, Article 3: General definitions
DT7703DT: The Gambia: double taxation agreement, Article 4: Fiscal domicile
DT7704DT: The Gambia: double taxation agreement, Article 5: Permanent Establishment
DT7705DT: The Gambia: double taxation agreement, Article 6: Limitation of relief
DT7706DT: The Gambia: double taxation agreement, Article 7: Industrial and commercial profits
DT7707DT: The Gambia: double taxation agreement, Article 8: Income from immovable property
DT7708DT: The Gambia: double taxation agreement, Article 9: Associated enterprises
DT7709DT: The Gambia: double taxation agreement, Article 10: Shipping and air transport
DT7710DT: The Gambia: double taxation agreement, Article 11: Dividends
DT7711DT: The Gambia: double taxation agreement, Article 12: Interest
DT7712DT: The Gambia: double taxation agreement, Article 13: Royalties
DT7713DT: The Gambia: double taxation agreement, Article 14: Fees for technical services
DT7714DT: The Gambia: double taxation agreement, Article 15: Capital gains
DT7715DT: The Gambia: double taxation agreement, Article 16: Employments and professional services
DT7716DT: The Gambia: double taxation agreement, Article 17: Governmental functions
DT7717DT: The Gambia: double taxation agreement, Article 18: Pensions
DT7718DT: The Gambia: double taxation agreement, Article 19: Students
DT7719DT: The Gambia: double taxation agreement, Article 20: Elimination of double taxation
DT7720DT: The Gambia: double taxation agreement, Article 21: Non- discrimination
DT7721DT: The Gambia: double taxation agreement, Article 22: Mutual agreement procedure
DT7722DT: The Gambia: double taxation agreement, Article 23: Exchange of information
DT7723DT: The Gambia: double taxation agreement, Article 24: Territorial extension
DT7724DT: The Gambia: double taxation agreement, Article 25: Entry into force
DT7725DT: The Gambia: double taxation agreement, Article 26: Termination