DT7705 - DT: The Gambia: double taxation agreement, Article 6: Limitation of relief

Where under any provision of this Convention any person is relieved from tax in one of the territories on certain income if (with or without other conditions) that person is subject to tax in the other territory in respect of that income and that person is subject to tax in respect of that income in that other territory by reference to the amount thereof which is remitted to or received in that other territory, the relief from tax to be allowed under this Convention in the first-mentioned territory shall apply only to the amounts so remitted or received.