01
Document overview
An officially registered protocol to Oman's treaty with United Kingdom; signed on 26/11/2009 and approved domestically by Royal Decree 15/2010.
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 01/01/2012.
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 26/11/2009 · Royal Decree 15/2010 promulgated 08/02/2010 · directory effective date 01/01/2012 · Oman Tax Authority
September 13, 2026
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