The Double Taxation Relief (Taxes on Income) (Oman) Order 1998

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared— (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      1. PART I AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE SULTANATE OF OMAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

         1. The Government of the United Kingdom of Great Britain and...

         2. Desiring to conclude an Agreement for the avoidance of double...

         3. Have agreed as follows:

         4. ARTICLE 1 Persons covered

            1. This Agreement shall apply to persons who are residents of...

         5. ARTICLE 2 Taxes covered

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         6. ARTICLE 3 General definitions

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         7. ARTICLE 4 Residence

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         8. ARTICLE 5 Permanent establishment

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         9. ARTICLE 6 Income from immovable property

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         10. ARTICLE 7 Business profits

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         11. ARTICLE 8 Shipping and air transport

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         12. ARTICLE 9 Associated enterprises

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         13. ARTICLE 10 Dividends

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         14. ARTICLE 11 Interest

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         15. ARTICLE 12 Royalties

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         16. ARTICLE 13 Capital gains

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         17. ARTICLE 14 Independent personal services

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         18. ARTICLE 15 Dependent personal services

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         19. ARTICLE 16 Directors' fees

             1. Directors' fees and other similar payments derived by a resident...

         20. ARTICLE 17 Artistes and sportsmen

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         21. ARTICLE 18 Pensions

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         22. ARTICLE 19 Government service

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         23. ARTICLE 20 Students

             1. Payments which a student or business apprentice who is or...

         24. ARTICLE 21 Other income

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         25. ARTICLE 22 Elimination of double taxation

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         26. ARTICLE 23 Limitation of relief

             1. Notwithstanding the provisions of any other Article of this Agreement,...

         27. ARTICLE 24 Partnerships

             1. Where, under any provision of this Agreement, a partnership is...

         28. ARTICLE 25 Non-discrimination

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         29. ARTICLE 26 Mutual agreement procedure

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         30. ARTICLE 27 Exchange of information

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         31. ARTICLE 28 Members of diplomatic or permanent missions and consular posts

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         32. ARTICLE 29 Entry into force

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         33. ARTICLE 30 Termination

             1. This Agreement shall remain in force until terminated by one...

             2. In witness whereof the undersigned, duly authorised thereto (by their...

             3. Done in duplicate at London the 23rd day of February...

   2. 1. PART II EXCHANGE OF NOTES

         1. Your Excellency

         2. London 23rd February 1998

         3. I have the honour to refer to the Agreement between...

         4. If the foregoing proposals are acceptable to the Government of...

         5. I avail myself of this opportunity to extend to Your...

   3. 1. Your Excellency

      2. London

      3. 23rd February 1998

      4. I have the honour to acknowledge receipt of Your Excellency’s...

      5. The foregoing proposals being acceptable to the Government of the...

      6. I take this opportunity to renew to Your Excellency the...

6. Explanatory Note