Oman Sultani Decree No. 23/2013 Supplementary Protocol Amending the Agreement between the Government of the Sultanate of Oman and the Government of the Republic of South Africa for the Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income with Protocol

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The Government of the Sultanate of Oman and the Government of the Republic of South Africa, desiring to amend the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income, with Protocol, signed at Muscat, Oman on 9 October 2002 (in this Protocol referred to as 'the Agreement'),

HAVE AGREED as follows:

Article 1

Sub-paragraph (b) of paragraph (3) of Article 2 of the Agreement shall be replaced by the following:

  • '(b) in the case of the Sultanate of Oman:

  • the income tax;

  • (hereinafter referred to as "Omani tax");'

Article 2

Paragraph 6 of Article 8 of the Agreement shall cease to be effective in respect of the income derived by Gulf Air on or after 6 November 2007.

Article 3

Article 10 of the Agreement shall be deleted and replaced by the following:

'Article 10

Dividends