Oman Sultani Decree No. 27/2015 Ratifying the Agreement Between the Sultanate of Oman and the Republic of Portugal on Avoidance of Double Taxation and Prevention of Income Tax Evasion

We Qaboos bin Said, Sultan of Oman

After perusal of:

Basic Statute of the State promulgated by Oman Sultani Decree No. 101/1996; and

The Agreement between the Sultanate of Oman and the Republic of Portugal for the avoidance of double taxation and prevention of fiscal evasion with respect to taxes on income, signed in Lisbon on 9 Rajab 1436 AH, corresponding to 28 April 2015, and

Based on the requirements of the public interest,

Have issued the following decree:

Article 1

Ratification of the Agreement referred to in accordance with the attached format.

Article 2

This Decree shall be published in the Official Gazette, and shall come into force as of the date of its issuance.

Qaboos Bin Said

Sultan of Oman

Issued on 15 Ramadan 1436

Corresponding to 02 July 2015

The Sultani Decree was published in the Official Gazette, Issue No. 1105 dated July 5, 2015.

The Sultanate of Oman and the Portuguese Republic,