Oman Sultani Decree No. 72/2009 Supplementary Protocol Amending the 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, with Protocol
Type
Law
Issued on
13 Dec 2009 (corresponding to 26 Dhi Al-Hijjah 1430 H)
Nature
Sultani Decree
Jurisdiction
Oman
Taxonomy
Financial & Business Offences, Income Tax, Treaties & International Agreements
The Government of the Sultanate of Oman and the Government of the Republic of Uzbekistan, desiring to amend the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, with Protocol, signed at Tashkent, Uzbekistan on 30th March 2009 (hereafter referred to as "the Agreement").
HAVE AGREED as follows:
Article 1
The following new article shall be inserted immediately after Article 27 of the Agreement:
"Article 27A
ASSISTANCE IN THE COLLECTION OF TAXES
1- The Contracting States undertake to lend assistance to each other in the collection of taxes covered by this Agreement, provided that it does not contravene with its provision, together with interest and administrative penalties.