01
Document overview
Oman's bilateral agreement with Mauritius for the avoidance of double taxation on income; signed on 30/03/1998 and approved domestically by Royal Decree 28/1998.
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 01/01/1999.
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 30/03/1998 · Royal Decree 28/1998 promulgated 10/05/1998 · directory effective date 01/01/1999 · Oman Tax Authority
September 13, 2026
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