01
Document overview
An officially registered protocol to Oman's treaty with India; signed on 27/01/2025 and approved domestically by Royal Decree 36/2025.
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 28/05/2025.
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 27/01/2025 · Royal Decree 36/2025 promulgated 27/03/2025 · directory effective date 28/05/2025 · Oman Tax Authority
September 13, 2026
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