01
Document overview
Oman's bilateral agreement with Estonia for the avoidance of double taxation on income; signed on 27/10/2024 and approved domestically by Royal Decree 62/2024.
02
Scope and exclusions
Applies to
Application depends on the instrument's provisions on covered persons and taxes, residence, permanent establishments, income categories, elimination of double taxation and entry into force. The official directory gives the effective date as 01/01/2026.
Limitations and exclusions
This record does not establish relief for a particular payment. The current text, all protocols, MLI/PPT effects, beneficial entitlement, tax residence, domestic procedure and the relevant tax period must be checked before use.
04
Official source
DTA · signed 27/10/2024 · Royal Decree 62/2024 promulgated 10/12/2024 · directory effective date 01/01/2026 · Oman Tax Authority
September 13, 2026
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