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(3) The existing taxes to which the Agreement shall apply are in particular:
(a)in the case of the Sultanate of Oman:
(i)the company income tax; and
(ii)the profit tax on commercial and industrial establishments;
(hereinafter referred to as “Omani tax”);
(b)in the case of the United Kingdom:
(i)the income tax;
(ii)the corporation tax; and
(iii)the capital gains tax;
(hereinafter referred to as “United Kingdom tax”).