We, Qaboos bin Said, the Sultan of Oman
after perusal of the Basic Statute of the State issued by Royal Decree 101/96,
and the Agreement Between the Government of Sultanate of Oman and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains signed in London on 23 February 1998,
and in pursuance of public interest,
have decreed as follows
Article I
The mentioned Agreement Between the Government of Sultanate of Oman and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital Gains is hereby ratified.
Article II
This decree must be published in the Official Gazette, and comes into force from the date of its issuance.
Issued on: 24 Dhu Al-Qa’dah 1418
Corresponding to: 23 March 1998
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 620 issued on 1 April 1998.