Oman Sultani Decree No. 6/2017 Ratifying an Agreement on Avoidance of Double Taxation and Prevention of Income Tax Financial Evasion between the Sultanate of Oman and the Republic of Hungary
The Government of the Sultanate of Oman and the Government of Hungary, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to further develop and facilitate their relationship,
Have agreed as follows:
Chapter 1 - Scope of the Agreement
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
1- This Agreement shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
2- 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, taxes on the total amount of wages or salaries paid by enterprises, as well as taxes on capital appreciation.