Income TaxTaxationPublic FinanceGambiaThe paper provides a critical reassessment on the history of taxation in The Gambia. It examines in stylised facts a historical case study on the evolution andJallow, Dr. AssanSocial Science Electronic Publishing...
For individuals, a double tax agreement will usually be relevant if you are either (i) resident in one of the two countries covered by the agreement and have income in the other country, or (ii) resident in both countries and claiming that you are treaty non-resident in one of them. Fo...
Taxability of Income: An Objective Discussion on the Taxation of Residents and Non-Residents Under the Income Tax Laws of the Gambia Extant literature has recognised the distinctive need on the taxation of residents and non-residents for purposes of clarity in the business of taxation. I... A...
This study set out to examine the issues and challenges on the non-publication and circulation of taxation rulings in The Gambia. In addition, this paper presents the rationale of making and publishing a Commissioner General's rulings on the application and interpretation of certain provisions on...