Category: Royal Decree

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Framework Agreement for the Establishment of Private Sector Operations Between the Sultanate of Oman and the OPEC Fund for International Development (OPEC Fund) signed in Washington DC on 23 October 2024,

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: 29 Jumada Al-Akhira 1446
Corresponding to: 31 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1578 issued on 5 January 2025.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Income Tax Law promulgated by Royal Decree 28/2009,

and in pursuance of public interest,

have decreed as follows

Article I

The provisions of the attached Law of the Top-Up Tax on Constituent Entities of Multinational Groups hereby apply.

Article II

The Chairman of the Tax Authority shall issue the executive regulation of the attached law and shall also issue the necessary regulations and decisions for implementing its provisions.

Article III

All that is contrary to the attached law, or in conflict with its provisions, is hereby repealed.

Article IV

This decree must be published in the Official Gazette, and comes into force on 1 January 2025.

Issued on: 29 Jumada Al-Akhira 1446
Corresponding to: 31 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1578 issued on 5 January 2025.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Air Services Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Seychelles signed in the city of Kuala Lumpur on 23 October 2024,

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: 23 Jumada Al-Akhira 1446
Corresponding to: 25 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1577 issued on 29 December 2024.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Air Services Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Uganda signed in the city of Kuala Lumpur on 23 October 2024,

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: 23 Jumada Al-Akhira 1446
Corresponding to: 25 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1577 issued on 29 December 2024.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Air Services Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Suriname signed in the city of Kuala Lumpur on 23 October 2024,

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: 23 Jumada Al-Akhira 1446
Corresponding to: 25 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1577 issued on 29 December 2024.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Air Transport Agreement between the Government of the Sultanate of Oman and the Government of Australia signed in the city of Kuala Lumpur on 24 October 2024,

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: 16 Jumada Al-Akhirah 1446
Corresponding to: 18 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1576 issued on 22 December 2024.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Agreement between the Government of the Sultanate of Oman and the Government of the Grand Duchy of Luxembourg for the Elimination of Double Taxation with Respect to Taxes on Income and on Capital and the Prevention of Tax Evasion and Avoidance signed in the city of Luxembourg on 16 October 2024,

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: 16 Jumada Al-Akhirah 1446
Corresponding to: 18 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1576 issued on 22 December 2024.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Air Services Agreement between the Government of the Sultanate of Oman and the Government of the Republic of Chile signed in the city of Kuala Lumpur on 24 October 2024,

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: 16 Jumada Al-Akhirah 1446
Corresponding to: 18 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1576 issued on 22 December 2024.

Arabic

We, Haitham bin Tarik, the Sultan of Oman

after perusal of the Basic Statute of the State,

and the Agreement between the Sultanate of Oman and the Republic of Estonia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income signed in the city of Muscat on 27 October 2024,

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: 8 Jumada Al-Akhirah 1446
Corresponding to: 10 December 2024

Haitham bin Tarik
Sultan of Oman

Published in Official Gazette 1575 issued on 15 December 2024.