Tax transparency and information exchange · Regulatory layer

CbCR Automatic Exchange Network — April 2026

The dated official list records CbCR exchange jurisdictions under qualifying competent-authority arrangements with Oman.

Material typeOfficial directory

Legal branchTax transparency and information exchange

Legal layerRegulatory layer

Source languageTax Authority material in Arabic and/or English

Review dateSeptember 13, 2026

Document overview

The dated official list records CbCR exchange jurisdictions under qualifying competent-authority arrangements with Oman.

Scope and exclusions

Applies to

Used to check whether an exchange mechanism is available for the relevant reporting period and group.

Limitations and exclusions

The list is an April 2026 snapshot; it does not replace date-specific checks of the activated relationship, systemic failure, surrogate filing or local filing.

Official source

Oman Tax Authority · CbCR exchange network · April 2026 · 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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