Oman Sultani Decree No. 36/1999 Convention between the Government of the Sultanate of Oman and the Government of the Italian Republic for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion
Type
Law
Issued on
8 May 1999 (corresponding to 22 Muharram 1420 H)
Nature
Sultani Decree
Jurisdiction
Oman
Taxonomy
Treaties & International Agreements, Anti-Avoidance, Income Tax
Copyright
LexisNexis
The Government of the Sultanate of Oman and the Government of the Italian Republic,
Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and to prevent fiscal evasion,
Have agreed as follows:
Chapter 1 - Scope of the Convention
Article 1 - Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Article 2 - Taxes Covered
This Convention shall apply to taxes on income imposed on behalf of each Contracting State or of its political or administrative subdivisions or local authorities, irrespective of the manner in which they are levied.