On 13 May 2018, Qatar's Emir Sheikh Tamim bin Hamad Al Thani approved the decree for the ratification of the pending income tax treaty with Gambia. The treaty, signed 18 November 2014, will be the first of its kind between the two countries, although an earlier treaty was signed in March 2012, but was never ratified. The treaty will enter into force once the ratification instruments are exchanged, and will apply from 1 January of the year following its entry into force.