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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: Guidance by country: Oman: Interest

Interest arising in Oman and paid to a United Kingdom resident who is both the beneficial owner of the income and is subject to United Kingdom tax in respect of it, is exempt from Omani tax (Article 11(1) ). Where, however, the interest payment is effectively connected (see INTM153110 eighth sub-paragraph) with a business carried on through a permanent establishment or fixed base which the recipient has in Oman, the income may be taxed in Oman under the terms of the Business Profits Article (Article 7) or the Independent Personal Services Article (Article 14).