The income and capital tax treaty between Gambia and the United Arab Emirates was signed 27 July 2015. It is the first of its kind between the two countries. Taxes Covered The treaty covers Gambian taxes on income and on capital, and covers U.A.E. income tax and corporate tax. Income from Hydrocarbons Article 3 (Income from Hydrocarbons) provides that the treaty will not affect the right of the U.A.E. to apply its domestic laws and regulations related to the taxation of income and profits derived from hydrocarbons and its associated activities situated in its territory. Service PE The treaty includes...