Article 1
Persons Covered
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
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June 26, 2026
Agreement between the Government of JAPAN 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
The Government of Japan and the Government of the Sultanate of Oman,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have agreed as follows:
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 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Income from Employment
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions
Article 19 - Government Service
Article 20 - Students and Business Apprentices
Article 21 - Other Income
Article 22 - Elimination of Double Taxation
Article 23 - Non-Discrimination
Article 24 - Mutual Agreement Procedure
Article 25 - Exchange of Information
Article 26 - Members of Diplomatic Missions and Consular Posts
Article 27 - Headings
Article 28 - Entry into Force
Article 29 - Termination
Protocol
Article 1
Article 2
Taxes Covered
This Agreement shall apply to the following taxes:
in the case of Japan:
the income tax;
the corporation tax;
the special income tax for reconstruction;
the special corporation tax for reconstruction; and
the local inhabitant taxes
(hereinafter referred to as "Japanese tax"); and
in the case of the Sultanate of Oman: the income tax
(hereinafter referred to as "Omani tax").
This Agreement shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Agreement in addition to, or in place of, those referred to in paragraph 1. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws, within a reasonable period of time after such changes.