Oman Sultani Decree No. 23/2002 Agreement between the Government of the Sultanate of Oman and the Government of the Russian Federation for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
The Government of the Sultanate of Oman and the Government of the Russian Federation,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Have agreed as follows:
Article 1 - Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2 - Taxes Covered
1- This Agreement shall apply to taxes on income imposed in each Contracting State, irrespective of the manner in which they are levied.
2- There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or . immovable property.
3- The existing taxes to which the Agreement shall apply are in particular:
a) in the case of the Sultanate of Oman: