Tax transparency and information exchange · Regulatory layer

Country-by-Country Reporting Rules

The decision establishes Oman's CbCR notification and reporting regime for in-scope multinational groups.

Material typeTax Authority Decision

Legal branchTax transparency and information exchange

Legal layerRegulatory layer

Source languageOfficial Arabic text

Review dateSeptember 13, 2026

Document overview

The decision establishes Oman's CbCR notification and reporting regime for in-scope multinational groups.

Scope and exclusions

Applies to

Applies to parent and constituent entities of multinational groups where the prescribed criteria are met.

Limitations and exclusions

A foreign shareholder alone does not create a CbCR obligation; consolidated revenue, entity role, reporting year and exchange mechanism must be checked.

Official source

Tax Authority Decision 79/2020 · 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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