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法規名稱: AGREEMENT BETWEEN THE REPUBLIC OF CHINA AND THE REPUBLIC OF THE GAMBIA FORTHE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
簽訂日期: 民國 87 年 07 月 22 日
生效日期: 民國 87 年 11 月 04 日
簽約國: 非洲地區 > 甘比亞
沿革:
1.Signed on July 22, 1998; Entered into force on November 4, 1998.

 
PREAMBLE

WHEREAS the Government of the Republic of China and the
Government of the Republic of The Gambia recognise the friendly
relations existing between the two Governments and their
peoples; and

WHEREAS the Government of the Republic of China and the
Government of the Republic of The Gambia are desirous of
concluding an agreement for the avoidance of double taxation and
the prevention of fiscal evasion with respect to taxes on income;

NOW, THEREFORE, the Government of the Republic of China and the
Government of the Republic of The Gambia have agreed as follows:

I. SCOPE OF THE AGREEMENT

Article 1 Personal Scope
This Agreement shall apply to persons who are residents of one
or both of the Contracting States.

Article 2 Taxes Covered
1. This Agreement shall apply to taxes on income and on capital
gains imposed on behalf of a Contracting States or of its
political subdivisions or local authorities, irrespective of
the manner in which they are levied.
2. The existing taxes to which the Agreement shall apply are in
particular:
(a) in the Republic of China:
(i) the Profit Seeking Enterprise Income Tax;
(ii) the Individual Consolidated Income Tax;
(b) in the Republic of The Gambia:
(i) Income Tax (Company and Personal);
(ii) Capital Gains Tax.
3. The Agreement shall apply also to any identical or
substantially similar taxes which are imposed after the date
of signature of the Agreement in addition to, or in place of,
the existing taxes. At the end of each year, the competent
authorities of the Contracting States shall notify each other
of changes which have been made in their respective taxation
laws.

II. DEFINITIONS

Article 3 General Definitions
1. In this Agreement, unless the context otherwise requires:
(a) the term "China" means the Republic of China and, when used
in a geographical sense, includes the territorial sea
thereof as well as any area outside the territorial sea in
respect of which China is entitled, in accordance with
international law, to exercise sovereign rights or
jurisdiction;
(b) the term "Gambia" means the Republic of The Gambia and,
when used in a geographical sense, includes the territorial
sea thereof as well as any area outside the territorial sea
in respect of which Gambia is entitled, in accordance with
international law, to exercise sovereign rights or
jurisdiction;
(c) the term "Contracting State" and "the other Contracting
State" or "the State" and "the other State" mean the
Republic of China or the Republic of The Gambia as the
context requires;
(d) the term "person" includes an individual, a company and any
other body of persons which is treated as an entity for tax
purposes;
(e) the term "company" means any body corporate or any entity
which is treated as a body corporate for tax purposes;
(f) the terms "enterprise of a Contracting State" and
"enterprise of the other Contracting State" mean
respectively an enterprise carried on by a resident of a
Contracting State and an enterprise carried on by a
resident of the other Contracting State;
(g) the term "competent authority" means:
(i) in the case of the Republic of China, the Director
General, Department of Taxation, Ministry of Finance or
his authorised representative; and
(ii) in the case of the Republic of The Gambia, the
Commissioner of Income Tax or his authorised
representative;
(h) the term "international traffic" means any transport by
ship or aircraft operated by an enterprise which has its
place of effective management in a Contracting State,
except when the ship or aircraft is operated solely between
places in the other Contracting State; and
(i) the term "national" means:
(i) any individual possessing the nationality of a
Contracting State;
(ii) any legal person, partnership or association deriving
its status as such from the laws in force in a
Contracting State.
2. As regards the application of the Agreement at any time by a
Contracting State, any term not defined therein shall, unless
the context otherwise requires, have the meaning that it has
at that time under the law of that State for the purposes of
the taxes to which the Agreement applies, any meaning under
the applicable tax laws of that State prevailing over a
meaning given to the term under other laws of that State.

Article 4 Resident
1. For the purposes of this Agreement, a person is a resident of
a Contracting State if, under the laws of that State, the
person is liable to tax by reason of domicile, residence,
place of head office, place of management or incorporation or
other criterion of a similar nature.
2. A person is not a resident of a Contracting State for the
purposes of this Agreement if the person is liable to tax in
that State in respect only of income from sources in that
State, provided that this paragraph shall not apply to
individuals resident in the State referred to in subparagraph
2 (a) of Article 2.
3. Where by reason of the provisions of paragraph 1 an
individual is a resident of both Contracting States, then his
case shall be determined in accordance with the following
rules:
(a) he shall be deemed to be a resident of the Contracting
State in which he has a permanent home available to him.
If he has a permanent home available to him in both States,
he shall be deemed to be a resident of the State with which
his personal and economic interests are closer (centre of
vital interests);
(b) if the State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home
available to him in either State, he shall be deemed to be
a resident of the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of
them, he shall be deemed to be a resident of the State of
which he is a national;
(d) if he is a national of both States or of neither of them,
the competent authorities of the Contracting States shall
settle the question by mutual agreement.
4. Where by reason of the provisions of paragraph 1 a person
other than an individual is a resident of both Contracting
States, then it shall be deemed to be a resident of the State
in which its place of effective management is situated.

Article 5 Permanent Establishment
1. For the purposes of this Agreement, the term "permanent
establishment" means a fixed place of business through which
the business of an enterprise is wholly or partly carried on.
2. The term "permanent establishment" shall include especially:
(a) a place of management;
(b) a branch;
(c) an office;
(d) a factory, plantation, and farm;
(e) a workshop;
(f) a mine, oil well, quarry or other place of extraction of
natural resources; and
(g) a building site, construction, installation or assembly
project which exists for a period of more than 12 months
from the date when the actual work begins.
3. The term "permanent establishment" shall be deemed not to
include:
(a) the use of facilities solely for the purpose of storage,
display or delivery of goods or merchandise belonging to
the enterprise;
(b) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of
storage, display or delivery;
(c) the maintenance of a stock of goods or merchandise
belonging to the enterprise solely for the purpose of
processing by another enterprise;
(d) the maintenance of a fixed place of business solely for the
purpose of purchasing goods or merchandise, or of
collecting information, for the enterprise;
(e) the maintenance of a fixed place of business solely for the
purpose of advertising, for the supply of information, for
scientific research or for similar activities which have a
preparatory or auxiliary character, for the enterprise;
(f) the maintenance of a fixed place of business solely for any
combination of activities mentioned in subparagraphs (a) to
(e), provided that the overall activity of the fixed place
of business resulting from this combination is of a
preparatory or auxiliary character.
4. An enterprise of a Contracting State, notwithstanding that it
has no fixed place of business in the other Contracting
State, shall be deemed to have a permanent establishment in
that other State if it carries on supervisory activities
therein in connection with a construction, installation or
assembly project which is being undertaken in that other
State for a period of more than 12 months from the date when
the actual work begins.
5. Notwithstanding the provisions of paragraph 1 and 2, where a
person --other than an agent of an independent status to whom
paragraph 6 applies-- is acting on behalf of an enterprise
and has, and habitually exercises, in a Contracting State an
authority to conclude contracts in the name of the
enterprise, that enterprise shall be deemed to have a
permanent establishment in that State in respect of any
activities which that person undertakes for the enterprise,
unless the activities of such person are limited to those
mentioned in paragraph 3 which, if exercised through a fixed
place of business, would not make this fixed place of
business a permanent establishment under the provisions of
that paragraph.
6. An enterprise shall not be deemed to have a permanent
establishment in a Contracting State merely because it
carries on business in that State through a broker, general
commission agent or any other agent of an independent status,
provided that such persons are acting in the ordinary course
of their business.
7. The fact that a company which is a resident of a Contracting
State controls or is controlled by a company which is a
resident of the other Contracting State, or which carries on
business in that other State (whether through a permanent
establishment or otherwise), shall not of itself constitute
either company a permanent establishment of the other.

III. TAXATION OF INCOME

Article 6 Income from Immovable Property
1. Income from immovable property (including income from
agriculture and forestry) may be taxed in the Contracting
State in which such property is situated.
2. The term "immovable property" shall have the meaning which it
has under the law of the Contracting State in which the
property in question is situated. The term shall in any case
include property accessory to immovable property, livestock
and equipment used in agriculture and forestry, rights to
which the provisions of general law respecting landed
property apply, usufruct of immovable property and rights to
variable or fixed payments as consideration for the working
of, or the right to work, mineral deposits, sources and other
natural resources; ships, boats and aircraft shall not be
regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived
from the direct use, letting, or use in any other form of
immovable property.
4. The provisions of paragraphs 1 and 3 shall also apply to the
income from immovable property of an enterprise and to income
from immovable property used for the performance of
independent personal services.

Article 7 Business Profits
1. The profits of an enterprise of a Contracting State shall be
taxable only in that State unless the enterprise carries on
business in the other Contracting State through a permanent
establishment situated therein. If the enterprise carries on
business as aforesaid, the profits of the enterprise may be
taxed in the other State but only so much of them as is
attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3, where an enterprise
of a Contracting State carries on business in the other
Contracting State through a permanent establishment situated
therein, there shall in each Contracting State be attributed
to that permanent establishment the profits which it might be
expected to make if it were a distinct and separate
enterprise engaged in the same or similar activities under
the same or similar conditions and dealing wholly
independently with the enterprise of which it is a permanent
establishment.
3. In determining the profits of a permanent establishment,
there shall be allowed as deductions expenses which are
incurred for the purposes of the permanent establishment,
including executive and general administrative expenses so
incurred, whether in the State in which the permanent
establishment is situated or elsewhere.
4. Insofar as it has been customary in a Contracting State to
determine the profits to be attributed to a permanent
establishment on the basis of an apportionment of the total
profits of the enterprise to its various parts, nothing in
paragraph 2 shall preclude that Contracting State from
determining the profits to be taxed by such an apportionment
as may be customary; the method of apportionment adopted
shall, however, be such that the result shall be in
accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment
by reason of the mere purchase by that permanent
establishment of goods or merchandise for the enterprise.
6. Where profits include items of income which are dealt with
separately in other Articles of this Agreement, then the
provisions of those Articles shall not be affected by the
provisions of this Article.
7. For the purposes of the preceding paragraphs, the profits to
be attributed to the permanent establishment shall be
determined by the same method year by year unless there is
good and sufficient reason to the contrary.

Article 8 Shipping and Air Transport
1. Profits of an enterprise of a Contracting State from the
operation of ships or aircraft in international traffic shall
be taxable only in that State.
2. Profits that are mentioned in this Article include profits
from the rental of ships or aircraft in a full (time, voyage
or bareboat) basis and profits from the rental of containers
and related equipment which is incidental to the operation of
ships and aircraft in international traffic.
3. The provisions of paragraph 1 shall also apply to profits
from the participation in a pool, a joint business or an
international operating agency.

Article 9 Associated Enterprises
1. Where
(a) an enterprise of a Contracting State participates directly
or indirectly in the management, control or capital of an
enterprise of the other Contracting State, or
(b) the same persons participate directly or indirectly in the
management, control or capital of an enterprise of a
Contracting State and an enterprise of the other
Contracting State,
and in either case, conditions are made or imposed between
the two enterprises in their commercial or financial
relations which differ from those which would be made between
independent enterprises, then any profits which would, but
for those conditions, have accrued to one of the enterprises,
but, by reason of those conditions, have not so accrued, may
be included in the profits of that enterprise and taxed
accordingly.
2. Where a Contracting State includes in the profits of an
enterprise of that State - and taxes accordingly- profits on
which an enterprise of the other Contracting State has been
charged to tax in that other State and the profits so
included are profits which would have accrued to the
enterprise of the first-mentioned State if the conditions
made between the two enterprises had been those which would
have been made between independent enterprises, then that
other State shall make an appropriate adjustment to the
amount of the tax charged therein on those profits. In
determining such adjustment, due regard shall be had to the
other provisions of this Agreement and the competent
authorities of the Contracting States shall if necessary
consult each other.

Article 10 Dividends
1. Dividends paid by a company which is a resident of a
Contracting State to a resident of the other Contracting
State may be taxed in that other State.
2. However, such dividends may also be taxed in the Contracting
State of which the company paying the dividends is a resident
and according to the laws of that State, but if the
beneficial owner of the dividends is a resident of the other
Contracting State, the tax so charged shall not exceed 10
percent of the gross amount of the dividends.
3. The term "dividends" as used in this Article means income
from shares, mining shares, founders' shares or other rights,
not being debt-claims, participating in profits, as well as
income from other corporate rights which is subjected to the
same taxation treatment as income from shares by the laws of
the State of which the company making the distribution is a
resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the dividends, being a resident of a
Contracting State, carries on business in the other
Contracting State of which the company paying the dividends
is a resident, through a permanent establishment situated
therein, or performs in that other State independent personal
services from a fixed base situated therein, and the holding
in respect of which the dividends are paid is effectively
connected with such permanent establishment or fixed base.
In such case the provisions of Article 7 or Article 14, as
the case may be, shall apply.
5. Where a company which is a resident of a Contracting State
derives profits or income from the other Contracting State,
that other State may not impose any tax on the dividends paid
by the company, except in so far as such dividends are paid
to a resident of that other State or in so far as the holding
in respect of which the dividends are paid is effectively
connected with a permanent establishment or a fixed base
situated in that other State, nor subject the company's
undistributed profits to a tax on the company's undistributed
profits, even if the dividends paid or undistributed profits
consist wholly or partly of profits or income arising in such
other State.
6. Dividends shall be deemed to arise in a Contracting State if
they are paid by a company resident in that State.

Article 11 Interest
1. Interest arising in a Contracting State and paid to a
resident of the other Contracting State may be taxed in that
other State.
2. However, such interest may also be taxed in the Contracting
State in which it arises and according to the laws of that
State, but if the beneficial owner of the interest is a
resident of the other Contracting State, the tax so charged
shall not exceed 10 percent of the gross amount of the
interest. The competent authorities of the Contracting
States shall by mutual agreement settle the mode of
application of this limitation.
3. Notwithstanding the provisions of Paragraph 2, interest shall
be exempt from taxes in the Contracting State in which it
arises if:
(a) the interest is beneficially owned by a Contracting State,
a political subdivision or authority of a Contracting State
which is not subjected to tax by that State;
(b) the interest is beneficially owned by a resident of a
Contracting State with respect to debt obligations
guaranteed or insured by that State, a political
subdivision or local authority thereof or an
instrumentality subdivision or authority of such State
which is not subjected to tax by that State.
4. The term "interest" as used in this Article means income from
debt-claims of every kind, whether or not secured by mortgage
and whether or not carrying a right to participate in the
debtor's profits, and in particular, income from government
securities and income from bonds or debentures, including
premiums and prizes attaching to such securities, bonds or
debentures. Penalty charges for late payment shall not be
regarded as interest for the purpose of this Article.
5. The provisions of paragraphs 1 and 2 shall not apply if the
beneficial owner of the interest, being a resident of a
Contracting State, carries on business in the other
Contracting State in which the interest arises, through a
permanent establishment situated therein, or performs in that
other State independent personal services from a fixed base
situated therein, and the debt-claim in respect of which the
interest is paid is effectively connected with such permanent
establishment or fixed base. In such case the provisions of
Article 7 or Article 14, as the case may be, shall apply.
6. Interest shall be deemed to arise in a Contracting State when
the payer is that State itself, a political subdivision, a
local authority or a resident of that State. Where, however,
the person paying the interest, whether he is a resident of a
Contracting State or not, has in a Contracting State a
permanent establishment or a fixed base in connection with
which the indebtedness on which the interest is paid was
incurred, and such interest is borne by such permanent
establishment or fixed base, then such interest shall be
deemed to arise in the State in which the permanent
establishment or fixed base is situated.
7. Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some
other person, the amount of the interest, having regard to
the debt-claim for which it is paid, exceeds the amount which
would have been agreed upon by the payer and beneficial owner
in the absence of such relationship, the provisions of this
Article shall apply only to the last-mentioned amount. In
such case, the excess part of the payments shall remain
taxable according to the laws of each Contracting State, due
regard being had to the other provisions of this Agreement.

Article 12 Royalties
1. Royalties arising in a Contracting State and paid to a
resident of the other Contracting State may be taxed in that
other State.
2. However, such royalties may also be taxed in the Contracting
State in which they arise, and according to the laws of that
State, but if the beneficial owner of the royalties is a
resident of the other Contracting State, the tax so charged
shall not exceed 10 per cent of the gross amount of the
royalties. The competent authorities of the Contracting
States shall by mutual agreement settle the mode of
application of this limitation.
3. The term "royalties" as used in this Article means payments
of any kind received as a consideration for the use of, or
the right to use, any copyright of literary, artistic or
scientific work (including cinematograph films and films,
tapes or discs used for radio or television broadcasting),
any patent, trade mark, design or model, plan, secret formula
or process, or for the use of, or the right to use,
industrial, commercial, or scientific equipment, or for
information concerning industrial, commercial or scientific
experience.
4. The provisions of paragraphs l and 2 shall not apply if the
beneficial owner of the royalties, being a resident of a
Contracting State, carries on business in the other
Contracting State in which the royalties arise, through a
permanent establishment situated therein, or performs in that
other State independent personal services from a fixed base
situated therein, and the right or property in respect of
which the royalties are paid is effectively connected with
such permanent establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the case may be,
shall apply.
5. Where, by reason of a special relationship between the payer
and the beneficial owner or between both of them and some
other person, the amount of the royalties, having regard to
the use, right or information for which they are paid,
exceeds the amount which would have been agreed upon by the
payer and the beneficial owner in the absence of such
relationship, the provisions of this Article shall apply only
to the last-mentioned amount. In such case, the excess part
of the payments shall remain taxable according to the laws of
each Contracting State, due regard being had to the other
provisions of this Agreement.
6. Royalties shall be deemed to arise in a Contracting State
when the payer is that State itself, a political subdivision,
a local authority or a resident of that State. Where,
however, the person paying the royalties, whether he is a
resident of a Contracting State or not, has in a Contracting
State a permanent establishment or a fixed base in connection
with which the liability to pay the royalties was incurred,
and such royalties are borne by such permanent establishment
or fixed base, then such royalties shall be deemed to arise
in the State in which the permanent establishment or fixed
base is situated.

Article 13 Capital Gains
1. Gains derived by a resident of a Contracting State from the
alienation of immovable property referred to in Article 6 and
situated in the other Contracting State may be taxed in that
other State.
2. Gains from the alienation of movable property forming part of
the business property of a permanent establishment which an
enterprise of a Contracting State has in the other
Contracting State, or of movable property pertaining to a
fixed base available to a resident of a Contracting State in
the other Contracting State for the purpose of performing
independent personal services, including such gains from the
alienation of such a permanent establishment (alone or with
the whole enterprise) or of such fixed base, may be taxed in
that other State.
3. Gains from the alienation of ships or aircraft operated in
international traffic, boats engaged in inland waterways
transport or movable property pertaining to the operation of
such ships, aircraft or boats, shall be taxable only in the
Contracting State in which the place of effective management
of the enterprise is situated.
4. Gains from the alienation of any property other than that
referred to in paragraphs 1, 2 and 3, shall be taxable only
in the Contracting State of which the alienator is a resident.

Article 14 Independent Personal Services
1. Income derived by a resident of a Contracting State in
respect of professional services or other activities of an
independent character shall be taxable only in that State
unless he has a fixed base regularly available to him in the
other Contracting State for the purpose of performing his
activities. If he has such a fixed base, the income may be
taxed in the other State but only so much of it as is
attributable to that fixed base.
2. The term "professional services" includes especially
independent scientific, literary, artistic, educational or
teaching activities as well as the independent activities of
physicians, lawyers, engineers, architects, dentists and
accountants.

Article l5 Dependent Personal Services
1. Subject to the provisions of Articles 16, 18 and l9,
salaries, wages and other similar remuneration derived by a
resident of a Contracting State in respect of an employment
shall be taxable only in that State unless the employment is
exercised in the other Contracting State. If the employment
is so exercised, such remuneration as is derived therefrom
may be taxed in that other State.
2. Notwithstanding the provisions of paragraph 1, remuneration
derived by a resident of a Contracting State in respect of an
employment exercised in the other Contracting State shall be
taxable only in the first-mentioned State if:
(a) the recipient is present in the other State for a period or
periods not exceeding in the aggregate 183 days in any
twelve month period commencing or ending in the fiscal year
concerned, and
(b) the remuneration is paid by, or on behalf of, an employer
who is not a resident of the other State, and
(c) the remuneration is not borne by a permanent establishment
or a fixed base which the employer has in the other State.
3. Notwithstanding the preceding provisions of this Article,
remuneration derived in respect of an employment exercised
aboard a ship or aircraft operated in international traffic
may be taxed in the Contracting State in which the place of
effective management of the enterprise is situated.

Article 16 Directors' Fees
Directors' fees and other similar payments derived by a resident
of a Contracting State in his capacity as a member of the board
of directors of a company which is a resident of the other
Contracting State may be taxed in that other State.

Article 17 Artistes and Sportspersons
1. Notwithstanding the provisions of Articles 14 and 15, income
derived by entertainers such as theatre, motion picture,
radio or television artistes, and musicians, or by
sportspersons from their personal activities as such may be
taxed in the Contracting State in which these activities are
exercised.
2. Where income in respect of the personal activities exercised
by an entertainer or a sportsperson in his capacity as such
accrues not to the entertainer or sportsperson himself but to
another person, that income may, notwithstanding the
provisions of Articles 7, 14 and 15, be taxed in the
Contracting State in which the activities of the entertainer
or sportsperson are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2, income
derived from activities referred to in paragraph 1 performed
under a cultural agreement or arrangement between both
authorities of the Contracting States shall be exempt from
tax in the Contracting State in which the activities are
exercised if the visit to that State is wholly or
substantially supported by funds of one or both Contracting
States, a local authority or public institution thereof.

Article 18 Pensions and Annuities
1. Subject to the provisions of paragraph 2 of Article 19, any
pension and other similar remuneration paid to a resident of
one of the Contracting States from a source in the other
Contracting State in consideration of past employment or
services in the other State and any annuity paid to such a
resident from such a source may be taxed in that other State.
2. The term "annuity" as used in this Article 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 consideration of money
paid.

Article 19 Government Service
1.
(a) Salaries, wages, and other similar remuneration, other than
a pension, paid by a Contracting State or a political
subdivision or a local authority thereof to an individual
in respect of services rendered to that State or
subdivision or authority shall be taxable only in that
State.
(b) However, such salaries, wages and other similar
remuneration shall be taxable only in the other Contracting
State if the services are rendered in that State and the
individual is a resident of that State who:
(i) is a national of that State; or
(ii) did not become a resident of that State solely for the
purpose of rendering the services.
2.
(a) Any Pension paid by, or out of funds created by, a
Contracting State or a political subdivision or a local
authority thereof to an individual in respect of services
rendered to that State or subdivision or authority shall be
taxable only in that State.
(b) However, such pension shall be taxable only in the other
Contracting State if the individual is a resident of, and a
national of, that State.
3. The provisions of Article 15, 16 and 18 shall apply to
salaries, wages and other similar remuneration, and to
pensions, in respect of services rendered in connection with
a business carried on by a Contracting State or a political
subdivision or a local authority thereof.

Article 20 Teachers and Students
1. An individual who visits a Contracting State at the
invitation of that State or of a university, college, school,
museum or other cultural institution of that State or under
an official program of cultural exchange for a period not
exceeding two years solely for the purpose of teaching,
giving lectures or carrying out research at such institution
and who is, or was immediately before that visit, a resident
of the other Contracting State shall be exempt from tax in
the first-mentioned State on his remuneration for such
activity, provided that such remuneration is derived by him
from outside that State.
2. Payments which a student or business apprentice who is or was
immediately before visiting a Contracting State a resident of
the other Contracting State and who is present in the
first-mentioned State solely for the purpose of his education
or training receives for the purpose of his maintenance,
education or training shall not be taxed in that State,
provided that such payments arise from sources outside that
State.

Article 21 Other Income
1. Items of income of a resident of a Contracting State,
wherever arising, not dealt with in the foregoing Articles of
this Agreement shall be taxable only in that State.
2. The provisions of paragraph 1 shall not apply to income,
other than income from immovable property as defined in
paragraph 2 of Article 6, if the recipient of such income,
being a resident of a Contracting State, carries on business
in the other Contracting State through a permanent
establishment situated therein, or performs in that other
State independent personal services from a fixed base
situated therein, and the right or property in respect of
which the income is paid is effectively connected with such
permanent establishment or fixed base. In such case the
provisions of Article 7 or Article 14, as the case may be,
shall apply.

IV. ELIMINATION OF DOUBLE TAXATION

Article 22 Elimination of Double Taxation
1. Where a resident of a Contracting State derives income which,
in accordance with the provisions of this Agreement, may be
taxed in the other Contracting State, the first-mentioned
State shall allow as a deduction from the tax on the income
of that resident, an amount equal to the income tax paid in
that other State.
Such deduction shall not, however, exceed that part of the
income tax, as computed before the deduction is given, which
is attributable, as the case may be, to the income which may
be taxed in that other State.
2. Where in accordance with any provision of the Agreement
income derived by a resident of a Contracting State is exempt
from tax in that State, such State may nevertheless, in
calculating the amount of tax on the remaining income of such
resident, take into account the exempted income.

V. SPECIAL PROVISIONS

Article 23 Non-discrimination
1. Nationals of a Contracting State shall not be subjected in
the other Contracting State to any taxation or any
requirement connected therewith, which is other or more
burdensome than the taxation and connected requirements to
which nationals of that other State in the same
circumstances, in particular with respect to residence, are
or may be subjected.
2. The taxation on a permanent establishment which an enterprise
of a Contracting State has in the other Contracting State
shall not be less favourably levied in that other State than
the taxation levied on enterprises of that other State
carrying on the same activities. This provision shall not be
construed as obliging the competent authority of a
Contracting State to grant to residents of the other
Contacting State any personal allowances, reliefs and
reductions for taxation purposes on account of civil status
or family responsibilities which it grants to its own
residents.
3. Enterprises of a Contracting State, the capital of which is
wholly or partly owned or controlled, directly or indirectly,
by one or more residents of the other Contracting State,
shall not be subjected in the first-mentioned State to any
taxation or any requirement connected therewith which is
other or more burdensome than the taxation and connected
requirements to which other similar enterprises of the
first-mentioned State are or may be subjected.
4. In this Article the term "taxation" means taxes which are the
subject of the Agreement.

Article 24 Mutual Agreement Procedure
1. Where a resident of a Contracting State considers that the
actions of one or both of the Contracting State result or
will result for him in taxation not in accordance with this
Agreement, he may, irrespective of the remedies provided by
the domestic laws of those States, present his case to the
competent authority of the Contracting State of which he is a
resident. The case must be presented within three years from
the first notification of the action resulting in taxation
not in accordance with the provisions of this Agreement.
2. The competent authority shall endeavour, if the objection
appears to it to be justified and if it is not itself able to
arrive at an satisfactory solution, to resolve the case by
mutual agreement with the competent authority of the other
Contracting State, with a view to the avoidance of taxation
which is not in accordance with the Agreement.
3. The competent authorities of the Contracting States shall
endeavour to resolve by mutual agreement any difficulties or
doubts arising as to the interpretation or application of
this Agreement. They may also consult together for the
elimination of double taxation in cases not provided for in
this Agreement .
4. The competent authorities of the Contracting States may
communicate with each other directly for the purpose of
reaching an agreement in the sense of the preceding
paragraphs.

Article 25 Exchange of Information
1. The competent authorities of the Contracting States shall
exchange such information as is necessary for carrying out
the provisions of this Agreement or of the domestic laws of
the Contracting States concerning taxes covered by the
Agreement insofar as the taxation thereunder is not contrary
to the Agreement. Any information received by a Contracting
State shall be treated as secret in the same manner as
information obtained under the domestic laws of that State
and shall be disclosed only to persons or authorities
(including courts and administrative bodies) concerned with
the assessment or collection of, the enforcement or
prosecution in respect of, or the determination of appeals in
relation to, the taxes covered by the Agreement. Such
persons or authorities shall use the information only for
such purposes. They may disclose the information in public
court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed
so as to impose on one of the competent authorities the
obligation:
(a) to carry out administrative measures at variance with the
laws and administrative practice of that or of the other
Contracting State;
(b) to supply information which is not obtainable under the
laws or in the normal course of the administration of that
or of the other Contracting State;
(c) to supply information which would disclose any trade,
business, industrial, commercial or professional secret or
trade process, or information, the disclosure of which
would be contrary to public policy.

Article 26 Members of Diplomatic Missions and Consular Posts
Nothing in this Agreement shall affect the fiscal privileges of
members of diplomatic missions or consular posts under the
general rules of international law or under the provisions of
special agreements.

Article 27 Entry into Force
This Agreement shall enter into force on the date on which both
Contracting States shall have notified each other through an
Exchange of Notes confirming that each State has completed the
legal or constitutional procedures required for such entry into
force of this Agreement and thereupon shall have effect:
(a) in respect of taxes withheld at source, for amounts paid or
credited on or after the first day of the second month next
following the date on which the Agreement enters into
force; and
(b) in respect of other taxes on income, for taxable years
beginning on or after the first day of January in the year
next following that in which the Agreement enters into
force.

Article 28 Termination
This Agreement shall remain in force until terminated by a
Contracting State. Either Contracting State may terminate the
Agreement, by giving written notice of termination on or before
the thirtieth day of June of any calendar year following after
the period of five years from the year in which the Agreement
enters into force. In such case the Agreement shall cease to
have effect:
(a) in respect of taxes withheld at source, for amounts paid or
credited on or after the first day of January in the year
next following that in which the notice of termination is
given; and
(b) in respect other taxes on income, for taxable years
beginning on or after the first day of January in the year
next following that in which the notice of termination is
given.

IN WITNESS WHEREOF the undersigned, being duly authorised
thereto, have signed this Agreement.

DONE in duplicate at Taipei this Twenty-second day of July, 1998
in the English and Chinese languages, both texts being equally
authentic, except in the case of discrepancy then the English
text shall prevail.

FOR AND ON BEHALF OF FOR AND ON BEHALF OF
THE GOVERNMENT OF THE GOVERNMENT OF
THE REPUBLIC OF CHINA THE REPUBLIC OF THE GAMBIA

……………………………….. ………………………………..
JASON CHIH-CHIANG HU MOMODOU LAMIN SEDAT JOBE
MINISTER SECRETARY OF STATE
MINISTRY DEPARTMENT OF STATE
OF FOREIGN AFFAIRS FOR FOREIGN AFFAIRS