Oman: tax treaties
Tax treaties and related documents between the UK and Oman.
Documents
Details
The Double Taxation Agreement
The Double Taxation Agreement entered into force on 9 November 1998.
It is effective in the UK from:
- 1 April 1996 for Corporation Tax
- 6 April 1996 for Income Tax and Capital Gains Tax
It is effective in Oman from 1 January 1996.
It is effective from 1 January 1979 in respect of profits, income and gains from the operation of ships and aircraft in international transport.
It was amended by protocol effective from:
- 1 January 2012 for taxes withheld at source
- 9 January 2011 for all other taxes
Synthesised text of the Multilateral Instrument and the 1998 UK-Oman Double Taxation Convention and Protocol — in force
The 1998 UK-Oman Double Taxation Convention and Protocol has been modified by the Multilateral Instrument (MLI).
The modifications made by the MLI are effective in respect of the 1998 UK-Oman Double Taxation Convention and Protocol.
It is effective in both countries, for taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021.
It is effective in the UK from:
- 1 April 2022 for Corporation Tax
- 6 April 2022 for Income Tax and Capital Gains Tax
It is effective in the Oman, for other taxes, for taxable periods beginning on or after 1 May 2021.
Updates to this page
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The 1998 UK-Oman Double Taxation Convention and Protocol has been modified by the Multilateral Instrument.
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First published.