The purpose of this document is to set out the process through which taxpayers can request assistance from the Competent Authority in Oman to resolve disputes arising from taxation not in accordance with the provisions of the relevant double taxation agreement (“DTA”). In Oman, the Tax Authority is the Competent Authority. All Competent Authority matters such as Exchange of Information on Request (EOIR), application for Certificates of Residence for Tax Purposes (COR) and Mutual Agreement Procedure (MAP) are dealt with by International Cooperation Department (ICD) at the Tax Authority. All EOIR, COR, and MAP requests may be sent by mail, e-fax or email in either Arabic or English to: