DT7715 - DT: The Gambia: double taxation agreement, Article 16: Employments and professional services

(1) Profits or remuneration from services as an employee or from professional services performed in one of the territories derived by an individual who is a resident of the other territory may be taxed in the territory in which such services are performed.

(2) Notwithstanding the provisions of paragraph (1) of this Article an individual who is a resident of the United Kingdom shall not be taxed in The Gambia on profits or remuneration referred to in this Article if:

(a) he is present in The Gambia for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and
(b) the services are rendered for, or on behalf of, a resident of the United Kingdom; and
(c) the profits or remuneration are not deducted in computing the profits of an enterprise subject to Gambian tax; and
(d) the profits or remuneration are subject to United Kingdom tax.

(3) Notwithstanding the provisions of paragraph (1) of this Article, an individual who is a resident of The Gambia shall not be taxed in the United Kingdom on profits or remuneration referred to in this Article if:

(a) he is present in the United Kingdom for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned; and
(b) the services are rendered for, or on behalf of, a resident of The Gambia; and
(c) the profits or remuneration are not deducted in computing the profits of an enterprise subject to United Kingdom tax; and
(d) the profits or remuneration are subject to Gambian tax.

(4) Notwithstanding the preceding provisions of this Article, remuneration for personal services performed aboard a ship or aircraft in international traffic may be taxed in the territory of which the person deriving the profits from the operation of the ship or aircraft is a resident.

(5) In relation to remuneration of a director of a company derived from the company the preceding provisions of this Article shall apply as if the remuneration were remuneration of an employee.

(6) The provisions of this Article shall not apply to fees for technical services as defined in paragraph (3) of Article 14.