Oman Sultani Decree No. 63/2012 Agreement between the Sultanate of Oman and the Federal Republic of Germany for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital
Type
Law
Issued on
25 Nov 2012 (corresponding to 11 Muharram 1434 H)
Nature
Sultani Decree
Jurisdiction
Oman
Taxonomy
Treaties & International Agreements, Income Tax
Copyright
LexisNexis
Desiring to conclude an Agreement for the purpose of the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
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 and on capital imposed on behalf of a Contracting State or of a "Land" or a political subdivision or local authority, irrespective of the manner in which they are levied.