Oman-UK Protocol amending tax treaty: Effective from January 2012

Signed in London on 26 November 2009, and entered into force on 9 January 2011, the protocol amending the tax treaty between UK and Oman is effective starting from 1 January 2012.

The provisions relating to royalties were amended as follows:

The term ‘royalties' 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 computer software, cinematograph films, and films or tapes 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 (know-how) concerning industrial, commercial or scientific experience.

Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.