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

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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”).

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