Top-up Tax Law for Multinational Enterprise Groups
Top-up Tax Law for Multinational Enterprise Groups — Article 8
Top-up Tax Law · Low-taxed foreign Constituent Entity
Articles 5, 6 and 7 of this Law apply to a Parent Entity located in the Sultanate of Oman in respect of its low-taxed Constituent Entity that is not located in the Sultanate of Oman, in the manner prescribed by the Regulation.
Interpretation and application must be checked against the official Arabic text and the current version.
