Tax treaty between Croatia & Oman: Effective from 1 January 2012

Signed on 21 December 2009, the income tax agreement between Croatia and Oman came into force on 16 February 2011. The treaty's provisions apply from 1 January 2012.

Permanent establishment

The term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.

The term "permanent establishment" also encompasses:

 - a building site or a construction or assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities continue for more than six (6) months;

- the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than ninety (90) days within any twelve month period.

Dividends