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5.5. Source Rules with Respect to Income Derived by Non-Residents

Dividends

Dividends received from companies that are incorporated and registered in Gabon and from foreign companies authorized to operate in Gabon are deemed Gabonese sourced.

Interest

Interest paid by Gabonese residents to non-residents is deemed Gabonese sourced.

Royalties

Royalty fees paid for the use of intellectual property in Gabon, is deemed Gabonese sourced.

Rental income

Rental income from property situated in Gabon, is deemed Gabonese sourced.

Service fees

Service fees of any nature are deemed to be Gabonese-sourced if either materially furnished or effectively used in Gabon.