Oman Sultani Decree No. 11/1997 Agreement between the Government of the Sultanate of Oman and the Government of the Islamic Republic of Iran for the Avoidance of Double Taxation on Income Derived from International Air Transport
The Government of the Sultanate of Oman and the Government of the Islamic Republic of Iran,
Desiring to conclude an Agreement for the avoidance of double taxation of income derived from international air transport;
Have agreed as follows:
Article 1 - Taxes Covered
1-The taxes which are the subject of this Agreement are:
a) In the Sultanate of Oman: ·
i) the Company Income Tax;
ii) the Profit Tax on Commercial and Industrial establishments;
(hereinafter referred to as 11Omani tax").
b) In the Islamic Republic of lran, income taxes subject to the Direct Taxes Law, ratified in the year 1366 (Iranian Calendar);
(hereinafter referred to as "Iranian Tax").
2- a) This Agreement shall also apply to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph (1) of this Article.