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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 3 (amending Article 10)</td><td>5%<br>10%<br>0%</td><td>If beneficial owner is a company which holds at least 10% of the capital of the company paying the dividends.<br>In all other cases.<br>If beneficial owner is the Government of the other Contracting State (including the Central Bank of Oman; the State General Reserve Fund; the Omani Investment Fund; the South African Reserve Bank; and any other statutory body or institution wholly owned by the respective Government, as may be agreed).</td></tr><tr><td>Interest</td><td></td><td>Not provided</td><td></td></tr></tbody></table>

Supplementary Protocol Amending the Agreement between the Government of the REPUBLIC OF SOUTH AFRICA 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, with Protocol

The Government of the Republic of South Africa and the Government of the Sultanate of Oman, desiring to amend the Agreement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, with Protocol, signed at Muscat, Oman on 9 October 2002 (in this Protocol referred to as "the Agreement"), HAVE AGREED as follows: