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<h3>Tax Rates</h3><table><thead><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr></thead><tbody><tr><td>Dividends</td><td>Article 10</td><td>10%</td><td>Beneficial owner resident in the other State. Dividends paid to the other State's government bodies are exempt at source (Article 10(4) and (5)). PE or fixed base: Article 7 or 14.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>Beneficial owner resident in the other State. Interest paid to the other State's government bodies is exempt at source (Article 11(4) and (5)). PE or fixed base: Article 7 or 14.</td></tr></tbody></table>

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

StatusIn Force

Signed on6 October 2004

Entered into force5 August 2009

Amended on-

Terminated on-

The Government of the Sultanate of Oman and the Government of the Islamic Republic of Iran,

Desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and on capital,

Have agreed as follows:

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