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 Islamic Republic of Iran for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital signed in Muscat on 21 Sha’ban 1425, corresponding to 6 October 2004,
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 Islamic Republic of Iran for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital is hereby ratified.
Article II
This decree must be published in the Official Gazette, and comes into force on the date of its issuance.
Issued on: 21 Dhu Al-Qa’dah 1425
Corresponding to: 3 January 2005
Qaboos bin Said
Sultan of Oman
Published in Official Gazette 783 issued on 15 January 2005.