International treaty

Oman: tax treaties

Tax treaties and related documents between the UK and Oman.

• From: HM Revenue & Customs
• Published: 13 June 2016
• Last updated: 14 October 2021 — See all updates

Documents

1998 Oman-UK Double Taxation Agreement as amended by the 2009 protocol

PDF, 91.8 KB, 42 pages

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Modifications made by the Multilateral Instrument (MLI)

ODT, 47.4 KB

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Details

The Double Taxation Agreement

The Double Taxation Agreement entered into force on 9 November 1998.

It takes effect in Oman from 1 January 1996 and in the UK from:

• 1 April 1996 for Corporation Tax
• 6 April 1996 for Income Tax and Capital Gains Tax

It is effective from 1 January 1979 in respect of profits, income and gains from the operation of ships and aircraft in international transport.

It was amended by protocol effective from:

• 1 January 2012 for taxes withheld at source
• 9 January 2011 for all other taxes

“Synthesised text of the Multilateral Instrument and the 1998 UK-Oman Double Taxation Convention and Protocol -in force

Multilateral Instrument modifications

The 1998 UK-Oman Double Taxation Convention and Protocol has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI are effective:

• in both countries, with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after 1 January 2021
• in the UK, from 1 April 2022 for Corporation Tax and from 6 April 2022 for Income Tax and Capital Gains Tax
• in Oman, for other taxes, for taxable periods beginning on or after 1 May 2021

Published 13 June 2016
Last updated 14 October 2021 + show all updates

1. 14 October 2021

   The 1998 UK-Oman Double Taxation Convention and Protocol has been modified by the Multilateral Instrument.

2. 13 June 2016

   First published.