Oman Sultani Decree No. 40/2002 Agreement between the Government of the Sultanate of Oman and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Type
Law
Issued on
15 Apr 2002 (corresponding to 2 Safar 1423 H)
Nature
Sultani Decree
Jurisdiction
Oman, China
Taxonomy
Treaties & International Agreements, Income Tax
Copyright
LexisNexis
The Government of the Sultanate of Oman and the Government of the People's Republic of China,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
Article 1 - Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2 - Taxes Covered
This Agreement shall apply to taxes on income imposed on behalf of a Contracting State or of its local authorities, irrespective of the manner in which they are levied.
There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.