Agreement between the Kingdom of the NETHERLANDS and the Sultanate of OMAN for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Contents

CHAPTER I - SCOPE OF THE AGREEMENT

Article 1 - Persons Covered

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

Article 13 - Capital Gains

Article 14 - Independent Personal Services

Article 15 - Income from Employment

Article 16 - Directors' Fees

Article 17 - Entertainers and Sportspersons

Article 18 - Pensions, Annuities and Social Security Payments

Article 19 - Government Service

Article 20 - Professors and Researchers

Article 21 - Students and Apprentices

Article 22 - Other Income

CHAPTER IV - METHODS FOR THE ELIMINATION OF DOUBLE TAXATION

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 - Assistance in the Collection of Taxes

Article 28 - Members of Diplomatic Missions and Consular Posts

Article 29 - Protocol

CHAPTER VI - FINAL PROVISIONS

Article 30 - Entry Into Force

Article 31 - Termination

Protocol