Royal Decree 47/2014 Ratifying the Agreement between the Sultanate of Oman and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income

Arabic

We, Qaboos bin Said, the Sultan of Oman

after perusal of the Basic Statute of the State promulgated by Royal Decree 101/96,

and the Agreement Between the Sultanate of Oman and the Kingdom of Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income on 30 Jumada Al-Akhira 1435, corresponding to 30 April 2014,

and in pursuance of public interest,

have decreed as follows

Article I

The aforementioned agreement is hereby ratified in the form attached.

Article II

This decree must be published in the Official Gazette, and comes into force on the date of its issuance.

Issued on: 22 Shawwal 1435
Corresponding to: 19 August 2014

Qaboos bin Said
Sultan of Oman

Published in Official Gazette 1067 issued on 24 August 2014.