01
Document overview
An officially registered protocol to Oman's treaty with France; signed on 22/10/1996 and approved domestically by Royal Decree 104/1996.
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 26/01/2004.
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 Protocol · signed 22/10/1996 · Royal Decree 104/1996 promulgated 25/11/1996 · directory effective date 26/01/2004 · Oman Tax Authority
September 13, 2026
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