Oman Sultani Decree No. 38/2009 Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Uzbekistan for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

The Government of Sultanate of Oman and the Government of the Republic of Uzbekistan,

Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,

Have agreed as follows:

Chapter 1 - Scope of the Agreement

Article 1 - Persons Covered

This Agreement shall apply to person who are residents of one or both of the Contracting States.

Article 2 - Taxes Covered

  1. This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State or of its administrative subdivisions or local authorities, irrespective of the manner in which they are levied.