The Amir of Qatar, Sheikh Tamim bin Hamad Al Thani, has approved a decree on May 13, 2018, for the ratification of the existing income tax treaty with Gambia for the avoidance of double taxation. This treaty was signed on November 18, 2014 and it will enter into force once the ratification instruments are exchanged. This agreement will be applicable from 1 January of the year following its entry into force.