Agreement between the Government of BRUNEI DARUSSALAM and the Government of the SULTANATE OF OMAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Contents

Article 1 - Persons Covered

Article 2 - Taxes Covered

Article 3 - General Definitions

Article 4 - Resident

Article 5 - Permanent Establishment

Article 6 - Income from Immovable Property

Article 7 - Business Profits

Article 8 - Shipping and Air Transport

Article 9 - Associated Enterprises

Article 10 - Dividends

Article 11 - Interest

Article 12 - Royalties

Article 13 - Technical Fees

Article 14 - Capital Gains

Article 15 - Independent Personal Services

Article 16 - Dependent Personal Services

Article 17 - Directors' Fees

Article 18 - Artistes and Sportspersons

Article 19 - Pensions and Social Security Payments

Article 20 - Government Service

Article 21 - Teachers and Researchers

Article 22 - Students

Article 23 - Other Income

Article 24 - Methods for Elimination of Double Taxation

Article 25 - Non-Discrimination

Article 26 - Mutual Agreement Procedure

Article 27 - Exchange of Information

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Protocol

Article 30 - Entry into Force

Article 31 - Termination

Protocol