Oman Sultani Decree No. 97/2003 Agreement between the Government of the Sultanate of Oman and the Government of the Kingdom of Thailand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Type
Law
Issued on
21 Dec 2003 (corresponding to 27 Shawwal 1424 H)
Nature
Sultani Decree
Jurisdiction
Oman
Taxonomy
Treaties & International Agreements, Income Tax, Anti-Avoidance
Copyright
LexisNexis
The Government of the Sultanate of Oman and the Government of the Kingdom of Thailand,
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 each Contracting State or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.