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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: Guidance by country: Oman: Source of income

For the purposes of the Elimination of double taxation Article, profits, income or chargeable gains owned by a resident of the United Kingdom which may be taxed in Oman under the terms of the agreement are deemed to be profits, income and chargeable gains from sources in Oman (Article 22(3)).