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Tax transparency and information exchange · Regulatory layer

Automatic Exchange of Information: Official Overview

The official overview explains reporting of non-resident financial-account information by financial institutions to the Tax Authority and onward exchange with foreign competent authorities.

Material typeOfficial guidance
Legal branchTax transparency and information exchange
Legal layerRegulatory layer
Source languageTax Authority material in Arabic and/or English
Review dateSeptember 13, 2026

01

Document overview

The official overview explains reporting of non-resident financial-account information by financial institutions to the Tax Authority and onward exchange with foreign competent authorities.

02

Scope and exclusions

Applies to

Applies to reporting financial institutions, account holders, controlling persons and international exchange procedures.

Limitations and exclusions

The overview does not itself determine the status of a particular entity or account; Decision 78/2020 as amended, CRS due diligence and the relevant jurisdiction rules apply.

04

Official source

Oman Tax Authority · AEOI overview · Oman Tax Authority

September 13, 2026

Open official source ↗

This editorial overview explains the instrument's subject and scope but does not replace the authoritative Arabic text or the current consolidated version.

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