Oman

A. Progress in the implementation of the minimum standard

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

None of Oman’s agreements comply with the minimum standard or are subject to a complying instrument.

Oman indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreement with India.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Oman.

Oman is encouraged to implement the minimum standard in its agreements.

Summary of the jurisdiction response – Oman

 

Treaty partners

Compliance with the standard

If compliant, the alternative implemented

Signature of a complying instrument

The alternative implemented through the complying instrument

(if not the MLI)

Comments

1

Algeria*

No

N/A

No

N/A

2

Belarus*

No

N/A

No

N/A

3

Brunei Darussalam

No

N/A

No

N/A

4

Canada

No

N/A

No

N/A

5

China (People's Republic of)

No

N/A

No

N/A

6

Croatia

No

N/A

No

N/A

7

France

No

N/A

No

N/A

8

Hungary

No

N/A

No

N/A

9

India

No

N/A

No

N/A

10

Iran*

No

N/A

No

N/A

11

Italy

No

N/A

No

N/A

12

Japan

No

N/A

No

N/A

13

Korea

No

N/A

No

N/A

14

Lebanon*

No

N/A

No

N/A

15

Mauritius

No

N/A

No

N/A

16

Moldova*

No

N/A

No

N/A

17

Morocco

No

N/A

No

N/A

18

Netherlands

No

N/A

No

N/A

19

Pakistan

No

N/A

No

N/A

20

Portugal

No

N/A

No

N/A

21

Seychelles

No

N/A

No

N/A

22

Singapore

No

N/A

No

N/A

23

Sri Lanka

No

N/A

No

N/A

24

South Africa

No

N/A

No

N/A

25

Spain

No

N/A

No

N/A

26

Sudan*

No

N/A

No

N/A

27

Switzerland

No

N/A

No

N/A

28

Syrian Arab Republic*

No

N/A

No

N/A

29

Thailand

No

N/A

No

N/A

30

Tunisia

No

N/A

No

N/A

31

Turkey

No

N/A

No

N/A

32

United Kingdom

No

N/A

No

N/A

33

Uzbekistan*

No

N/A

No

N/A

34

Viet Nam

No

N/A

No

N/A

35

Yemen*

No

N/A

No

N/A

╳
Metadata, Legal and Rights

This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. Extracts from publications may be subject to additional disclaimers, which are set out in the complete version of the publication, available at the link provided.

© OECD 2020

The use of this work, whether digital or print, is governed by the Terms and Conditions to be found at http://www.oecd.org/termsandconditions.