Oman Sultani Decree No. 15/2010 Protocol between the Government of the Sultanate of Oman and the Government of the United Kingdom of Great Britain and Northern Ireland to Amend the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gaines Signed on 23rd February 1998
Type
Law
Issued on
8 Feb 2010 (corresponding to 24 Safar 1431 H)
Nature
Sultani Decree
Jurisdiction
Oman
Taxonomy
Treaties & International Agreements, Income Tax
The Government of the Sultanate of Oman and the Government of the United Kingdom of Great Britain and Northern Ireland,
Desiring to conclude a Protocol to amend the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Sultanate of Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, signed at London on 23rd February 1998 (hereinafter referred to as "the Agreement"),
Have agreed as follows:
Article 1
Sub-paragraph (a) of paragraph (3) of Article 2 of the Agreement shall be replaced by the following:
'(a) in the case of the Sultanate of Oman:
the income tax;
(hereinafter referred to as "Omani tax")';