01
Document overview
Oman's bilateral agreement with Tunisia for the avoidance of double taxation on income; signed on 16/11/1997 and approved domestically by Royal Decree 10/1998.
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 16/11/1997 · Royal Decree 10/1998 promulgated 24/02/1998 · directory effective date 01/01/1999 · Oman Tax Authority
September 13, 2026
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