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June 26, 2026

This agreement between Oman and Russia is for eliminating double taxation and preventing tax evasion. It covers Omani income tax and Russian tax on profits of organizations and tax on income of individuals. A permanent establishment is created by a construction site over nine months or services over six months. Withholding tax on dividends is 10% for companies with a 20% holding (held for 365 days) and 15% otherwise. Interest and royalties are taxed at 10%. The treaty includes exemptions for government-owned entities, ensuring clear tax treatment for bilateral investments.

Agreement between the Government of the SULTANATE OF OMAN and the Government of the RUSSIAN FEDERATION for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

The Government of the Sultanate of Oman and the Government of the Russian Federation,

Desiring to further develop their economic relationship and to enhance their co-operation in tax matters,

Intending to conclude an Agreement for the elimination of double taxation with respect to taxes on income without creating opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping arrangements aimed at obtaining reliefs provided in this Agreement for the indirect benefit of residents of third jurisdictions)

Have agreed as follows:

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 - Income from Employment

Article 15 - Directors' Fees

Article 16 - Entertainers and Sportspersons

Article 17 - Pensions

Article 18 - Government Service

Article 19 - Professors and Researchers

Article 20 - Students and Apprentices

Article 21 - Other Income

CHAPTER IV - METHODS FOR THE ELIMINATION OF DOUBLE TAXATION

Article 22 - Elimination of Double Taxation

CHAPTER V - SPECIAL PROVISIONS

Article 23 - Non-Discrimination

Article 24 - Mutual Agreement Procedure

Article 25 - Exchange of Information

Article 26 - Entitlement to Benefits

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

CHAPTER I - SCOPE OF THE AGREEMENT

Article 1
Persons Covered

This Agreement shall apply to persons who are residents of one or both of the Contracting States.

CHAPTER I - SCOPE OF THE AGREEMENT

Article 1Persons Covered

Article 2Taxes Covered

Article 1
Persons Covered

Article 2
Taxes Covered