Gabon

Cross Border in Gabon

Gabon cross-border tax reference for resident and nonresident gateways, permanent establishments, outbound payment classification, departure obligations and treaty evidence. Use for royalties, services, dividends, interest, indirect share disposals, expatriate departures and OCAM convention questions involving Gabon. Use this Guide to identify the facts, statutory computation and source documents needed before preparing a working paper. It separates the historical code baseline from the enacted finance-law amendments read for this draft. It does not certify the complete 2026 amendment chain or authenticated filing screens. Missing procedures and unresolved old topics are listed explicitly, and the pack remains partial until those gaps and independent review are complete.