Article 1
Personal Scope
This Convention shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Convention between the Government of the SULTANATE OF OMAN and the Government of the ITALIAN REPUBLIC for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion
The Government of the Sultanate of Oman and the Government of the Italian Republic,
Desiring to conclude a Convention to avoid double taxation with respect to taxes on income and to prevent fiscal evasion,
Have agreed as follows:
Contents
CHAPTER I - Scope of the Convention
Article 1 - Personal Scope
Article 2 - Taxes Covered
CHAPTER II - Definitions
Article 3 - General Definitions
Article 4 - Resident
Article 5 - Permanent Establishment
CHAPTER III - Taxation of Income
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 and Fees for Technical Services
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportsmen
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Professors and Teachers
Article 21 - Students
Article 22 - Other Income
CHAPTER IV
Article 23 - Elimination of Double Taxation
CHAPTER V - Special Provisions
Article 24 - Non-Discrimination
Article 25 - Mutual Agreement Procedure
Article 26 - Exchange of Information
Article 27 - Diplomatic Agents and Consular Officers
Article 28 - Refunds
CHAPTER VI - Final Provisions
Article 29 - Entry into Force
Article 30 - Termination
Additional Protocol