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

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Modifications made by the Multilateral Instrument (MLI)

ODT, 47.4 KB

This file is in an OpenDocument format

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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.