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 the Sultanate of Oman and the Government of the Republic of Lebanon for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its annex signed in Beirut on 18 Muharram 1422, corresponding to 12 April 2001,
and in pursuance of public interest,
have decreed as follows
Article I
The mentioned Agreement Between the Government of the Sultanate of Oman and the Government of the Republic of Lebanon for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and its annex are 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: 19 Safar 1422
Corresponding to: 13 May 2001
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 695 issued on 15 May 2001.