Oman

Oman has 35 tax agreements in force, as reported in its response to the Peer Review questionnaire.

This peer review covers Oman’s implementation of the BEPS Action 5 transparency framework for the year 2018. The report has four parts, each relating to a key part of the ToR. Each part is discussed in turn. A summary of recommendations is included at the end of this report.

This report is Oman’s first annual peer review report. Consistent with the agreed methodology this report covers: (i) the domestic legal and administrative framework, (ii) the exchange of information framework as well as (iii) the appropriate use of CbC reports. There is no filing obligation for a CbC report in Oman yet.

The Constitution of Oman provides for the equal treatment of all its citizens, irrespective of sex. As the country has a predominantly Muslim population, Sharia is recognised as the source of all legislation. This can affect women’s status in a negative manner. It should also be noted that any protection offered by the law does not apply to the large share of noncitizens residing and working in the country, many of whom are women.