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Overview of Intellectual Property Laws

This document provides an overview of the key intellectual property laws in Oman.

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The Ministry of Finance

The Ministry of Finance (وزارة المالية) is the body responsible for all the financial affairs of the government, including preparing the annual budget of the state and approving major government contracts.

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Oman Investment Authority

The Oman Investment Authority (جهاز الاستثمار العماني) is the sovereign wealth fund of the government of the Sultanate of Oman and is the body responsible for managing, developing, and investing certain assets of the state.

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The Tax Authority

The Tax Authority (جهاز الضرائب), is the body responsible for developing and implementing the tax policy of the state.

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Overview of Laws in the IT Sector

This document provides an overview of the key Omani legislation that regulates activities in the information technology sector.

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Overview of the Court System in Oman

The courts in Oman are subject to the supervision of the Supreme Judicial Council, an independent body chaired by His Majesty the Sultan. They are not associated with the Ministry of Justice and Legal Affairs or any other entity falling under the executive branch of the government. This document will outline the constitutional background of the judiciary, the structure of the Omani court system, and the key laws that govern the judiciary and litigation procedures.

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Overview of Treaties in Oman

The Omani legal system grants treaties the power of law upon their ratification, making them extremely important. This document will provide an overview of treaties, the process under the Omani legal system for joining a treaty, and a highlight of some of the most important treaties that Oman routinely ratifies.

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Overview of the Legislative Process in Oman

This document provides an overview of the process for issuing primary legislation (laws) and secondary legislation (regulations) in Oman. Even though the legislative process in Oman is formal and systematic, it is not actually outlined in full in any single legal instrument. The information on this page is collected through personal engagements with the Ministry of Justice and Legal Affairs and from explanatory material published in Arabic on its website.

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Oman Commercial Arbitration Centre

The Oman Commercial Arbitration Centre (مركز عمان للتحكيم التجاري) is an Omani public-interest private entity established in 2018. It provides arbitration, mediation, and conciliation services.

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Fatwa Summary: MJLA Fatwa 232790137 (Application of VAT to Contracts Signed before the Issuance of VAT Law)

The Ministry of Justice and Legal Affairs (MJLA) held that a contractor does not have the right to a variation order to obtain compensation from the Ministry of Transport, Communications, and Information Technology (MTCIT) for VAT paid in connection with a contract that was signed before the issue of the Value Added Tax Law.

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