Tax treaty between Japan and Oman: Effective from 1 January 2015

The tax treaty between Japan and Oman entered into force on 1 September 2014 and came into effect on 1 January 2015. The main provisions are as follows:

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, a construction, assembly or installation project or supervisory activities in connection therewith, but only if the site, project or activities last more than nine months.

Dividends

Dividends paid by a company which is a resident of a contracting state to a resident of the other contracting state may be taxed in that other contracting state.