DT7717 - DT: The Gambia: double taxation agreement, Article 18: Pensions

(1) Subject to the provisions of paragraphs (1) and (2) of Article 17, any annuity or any pension or other similar remuneration paid to a resident of one of the territories from a source in the other territory in consideration of past employment or services in that other territory shall be taxable only in that other territory.

(2) The term `annuity` means a stated sum payable periodically at stated times during life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or money's worth.