Oman Sultani Decree No. 23/2009 Agreement between the Government of the Sultanate of Oman and the Swiss Federal Council for the Avoidance of Double Taxation of Income Derived from International Air Transport

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The Government of the Sultanate of Oman

The Swiss Federal Council,

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 Establishments;

      • (hereinafter referred to as 'Omani tax')

    • b) In the Swiss Confederation:

      • the federal, cantonal and communal taxes on income;

      • (hereinafter referred to as 'Swiss tax').

  2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to, or in place of, the taxes referred to in paragraph l of this Article. Each Contracting State shall immediately inform the other Contracting State of any substantial changes which have been made m its respective taxation laws which affect this Agreement.